Provisional refund restriction excludes recently registered persons and persons with consecutive unfiled returns from provisional refund eligibility. Notification excludes certain registered persons from provisional entitlement to refund of ninety per cent. of the total amount claimed on account of zero-rated supply where the applicant was granted registration within six months of the refund application or has not furnished returns for three consecutive tax periods immediately preceding the application; the notification takes effect upon publication in the Official Gazette.