Refund of tax claims: prescribed timelines, documentary proof, provisional relief for zero rated supplies, and withholding safeguards apply. Claims for refund of tax must follow prescribed forms and time limits, with ordinary claims filed within two years and certain notified international or diplomatic entities within a quarter based six month period. Refund of unutilised input tax credit is permitted only in specified situations-notably zero rated supplies and where input tax rates exceed output rates-with exclusions where export duty applies or the supplier has claimed integrated tax refund. Applications require prescribed documentary evidence or a declaratory certification for small claims; proper officers must determine refundable amounts within a statutory period and may grant provisional refunds for certain zero rated claims, while withholding, deduction or suspension is authorised where returns are outstanding, liabilities remain, proceedings are pending, or revenue is at risk.