Refund of tax: conditions and procedures govern claims, documentary requirements, provisional payouts, and withholding powers. Applications for refund must be filed within prescribed timeframes and supported by prescribed documentary evidence or, for claims below a monetary threshold, by a declaration; registered persons may claim refund of unutilised input tax credit only for specified categories such as zero-rated supplies and where input tax rates exceed output rates, subject to exclusions. Proper officers may grant provisional refunds for zero-rated supplies, with final settlement after verification, and may withhold, deduct or defer refunds where returns are defaulted, amounts remain payable, appeals or proceedings threaten revenue, or fraud is alleged, subject to prescribed interest and minimum payment limits.