Refund bars on unutilized input tax credit where input tax rate exceeds output tax rate for specified goods. A notification under the proviso to sub-section (3) of section 54 of the Odisha GST Act, 2017 notifies specific tariff items and goods for which no refund of unutilised input tax credit shall be allowed where credit accumulated because input tax rates exceed output tax rates (excluding nil-rated or fully exempt supplies); interpretation of tariff references follows the First Schedule to the Customs Tariff Act, 1975.