Refund of Input Tax Credit permitted for zero rated exports where inputs were received under specified notifications; exclusions apply. Amendments substitute sub rules in rules 89 and 96 to specify refund entitlement: unutilised input tax credit for zero rated supplies without payment of tax is refundable where inputs were received under specified central tax or customs notifications, and ITC on other inputs or input services used in such exports is refundable; claimants for integrated tax refund on exports are disqualified if they availed benefits under certain notifications, except for receipt of capital goods under the Export Promotion Capital Goods scheme.