Refund of accumulated input tax credit available where concessional supply rates create an inverted duty structure, subject to exclusions. Clarifies that refund of accumulated input tax credit attributable to an inverted duty structure is available where accumulation arises because the supplier makes output supplies at a lower rate under a Government concessional notification at the same point in time, subject to other conditions; refunds remain unavailable where output is nil rated or fully exempt or expressly excluded by Government notification.