No refund of unutilised input tax credit where input tax exceeds output rate; applies to specified goods. No refund is allowed where an unutilised input tax credit has accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies (other than nil rated or fully exempt supplies). The notification specifies tariff items and descriptions of goods-including various textile fabrics, knitted fabrics, rail locomotives, rolling stock, parts, and track fixtures-for which this refund bar applies, with tariff references interpreted according to the First Schedule to the Customs Tariff Act, 1975.