Refund of tax: procedural entitlement and conditional payment rules under GST, including provisional relief and withholding safeguards. Refund claims under the Madhya Pradesh GST allow persons to apply for repayment of tax, interest or other amounts within prescribed time limits, with special provisions for electronic cash ledger balances and notified international entities. Unutilised input tax credit refunds are limited to specified circumstances, notably zero-rated supplies and instances where input tax exceeds output tax, subject to exceptions. Applications require prescribed documentary evidence, though small claims may use a declaration. The proper officer may grant, provisionally pay for zero-rated supplies, withhold, or deduct refunds where returns, liabilities or suspected fraud affect revenue, and must decide complete applications within a statutory period.