Refund of unutilised input tax credit prohibited for specified services under Section 54(3), restricting refund entitlement. Notification disallows refund of unutilised input tax credit under Section 54(3) of the Sikkim Goods and Services Tax Act in respect of services specified in sub-item (b) of item 5 of Schedule II, thereby establishing a categorical prohibition on refund claims for those specified services effective from the commencement date.