Compensation cess refund disallowed for inverted duty on tobacco and substitutes, restricting claims for unutilised input tax credit. No refund of unutilised compensation cess shall be allowed where credit accumulated because the compensation cess rate on inputs is higher than on outputs, in respect of goods under Chapter 24 (tobacco and manufactured tobacco substitutes); interpretation follows the First Schedule to the Customs Tariff Act, 1975 and the notification is framed under the specified provisions of the CGST Act and the GST (Compensation to States) Act.