Refund of unutilised input tax credit: zero rated supplies or inverted duty accumulation enable specified refund mechanisms. Refunds of unutilised Input Tax Credit are available only for zero rated supplies (export under bond/LUT without payment of tax, or export on payment and subsequent refund) and for accumulation due to an inverted duty structure, subject to notified exceptions. Claims must follow prescribed procedures and documentation; the electronic credit ledger is debited for ITC refunds claimed, provisional refunds may be issued on acknowledgement, final orders issued within the statutory period, and interest is payable for delay with amounts electronically credited to the claimant's bank account.