Refund restriction on unutilised input tax credit where input tax rate exceeds output rate; specified goods are listed. No refund of unutilised input tax credit is allowed for specified goods where credit accumulated because input tax rate exceeds output tax rate; the goods are listed by tariff classifications in the Table (including edible oils, certain solid fuels, specified textile fabrics, narrow and knitted fabrics, metallised polyester imitation zari yarn, and railway locomotives/rolling stock and parts). A proviso excludes supplies received on or after 1 August 2018 for certain serial entries and provides that accumulated credit unutilised after tax payments up to July 2018 on inward supplies received up to 31 July 2018 shall lapse.