Refund denial of unutilized input tax credit expanded to include specified vegetable oils and certain solid fuels under GST. Amendment updates the Odisha GST notification to prohibit refund of unutilized input tax credit for specified supplies by substituting and re numbering serial entries and inserting serials 1A-1O listing particular tariff items. The inserted entries cover numerous vegetable and seed oils and their fractions and preparations, and certain solid fuels including coal, lignite and peat, thereby making these goods explicitly subject to the no refund rule under the proviso to the refund provision.