Input tax credit refunds under GST are expanded, with a specific export-related carve-out preserved in the refund restriction. Amendment to section 54 of the Central Goods and Services Tax Act expands the refund mechanism by expressly including refund of unutilised input tax credit allowed under clause (ii) of the first proviso to sub-section (3) within sub-section (6). The amendment also modifies the restriction in sub-section (14) by excluding from that restriction cases where refund of tax is claimed for goods exported out of India with payment of tax, thereby preserving refund entitlement in that export category.