Restriction on refund of unutilised input tax credit for specified goods where input tax rate exceeds output tax rate. Notification prohibits refund of unutilised input tax credit where credit accumulated due to inputs being taxed at a higher rate than output supplies (excluding nil-rated or fully exempt supplies) for specified goods listed by tariff item and description, applies First Schedule interpretation rules of the Customs Tariff Act to identify those goods, and takes effect from the notified commencement date.