Refund of tax: procedural and eligibility framework for GST refunds, including input tax credit and provisional payments. Any person may claim refund of tax, interest or other amounts by application within the prescribed limitation period and form; registered persons may claim certain cash ledger balances via returns. Refunds of unutilized input tax credit are allowed only for limited cases such as zero rated supplies or where input tax exceeds output tax, subject to exceptions. Claims must be supported by prescribed documentary evidence or a declaration for smaller amounts; the proper officer may grant provisional refunds for zero rated supplies, issue a final order within the statutory period, and withhold or adjust refunds where returns are delinquent, liabilities exist, or proceedings risk revenue.