Fraudulent input tax credit: enhanced penalty for using fabricated invoices to claim export duty or tax refunds. Penalty applies where invoices obtained by fraud, collusion, wilful misstatement or suppression of facts are used to utilise input tax credit to discharge duty or tax on goods entered for exportation under a claim for refund; the provision imposes an enhanced monetary penalty calculated as a multiple of the refund claimed and adopts the GST definition of input tax credit.