Refund of unutilised input tax credit clarified: amended formula applies from notification, restrictions apply prospectively. The amended formula for refund of unutilised input tax credit under the SGST Rules applies prospectively to refund applications filed on or after the amendment's effective date; applications filed before that date are to be processed under the prior formula. Separately, the notification specifying certain goods for which no refund of unutilised input tax credit shall be allowed is prospective and applies only to refund applications filed on or after its effective date.