Zero-rated supply refund restrictions: refunds barred where exported goods attract export duty; refunds to follow section fifty-four procedures. Amendment ties refund claims for integrated tax on zero-rated supplies to the procedures of section 54 of the Central Goods and Services Tax Act, permits government notification of classes of persons or goods or services eligible for zero-rated treatment subject to rules, and disallows refund of unutilised input tax credit or integrated tax paid where zero-rated exported goods are subject to export duty.