Refund of unutilised input tax credit barred for specified services, preventing refunds under the GST refund provision. No refund of unutilised input tax credit is permitted where the supply is among the services specified in sub item (b) of item 5 of Schedule II; the State Government, under sub section (3) of section 54 and on Council recommendation, has notified that such supplies are excluded from refund entitlement, creating an administrative exclusion that taxpayers must observe when assessing refund claims under the Act.