(i) Applicant files refund for unutilised ITC on account of inverted duty structure amounting to Rs. 5,00,000. It shall furnish a CA/CMA certificate that incidence of tax has not been passed.
(ii) Applicant files for refund of output tax paid on account of final assessment of tax amounting to Rs. 1,00,000. It shall furnish a CA/CMA certificate that incidence of tax has not been passed.

(i) Refund amount can be withheld for non-furnishing of return.
(ii) Refund amount can be adjusted with past dues or pre-GST regime dues.