No refund of unutilized input tax credit: specified goods excluded where input tax rate exceeds output tax. The notification disallows refund of unutilized input tax credit for specified goods where input tax rates exceed output tax rates (other than nil-rated or fully exempt supplies). It enumerates by Customs Tariff headings categories including woven and knitted textile fabrics and specified railway locomotives, coaches, wagons, parts, and track fixtures; and directs that First Schedule interpretation rules of the Customs Tariff Act, 1975 apply. The provision is effective from 1 July 2017.