Restriction on ITC refund where input tax rate exceeds output rate bars refunds for specified goods, excluding nil or fully exempt supplies. Notification restricts refund of unutilised Input Tax Credit where credit accumulated because the rate of tax on inputs is higher than the rate on output supplies; the restriction applies to goods listed by tariff heading (not including nil rated or fully exempt supplies) and directs application of the Customs Tariff First Schedule interpretation rules to those tariff references.