No refund of unutilized input tax credit where input tax rate exceeds output rate, applying to a specified list of goods. No refund of unutilized input tax credit is prescribed where credit has accumulated because the rate of tax on inputs exceeds the rate of tax on output supplies (excluding nil rated or fully exempt supplies); specific goods by tariff headings are listed for which such refund restriction applies, and the interpretative rules of the First Schedule to the Customs Tariff Act apply for classification.