Section 54(8) in Bihar Goods and Services Tax Act, 2017
(8)Notwithstanding anything contained in sub-section (5), the refundable amount shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-(a)refund of tax paid on [export and exports] [Substituted 'zero-rated supplies' by Bihar Act No. 14 of 2018, dated 10.12.2018.] of goods or services or both or on inputs or input services used in making such zero-rated supplies;(b)refund of unutilised input tax credit under sub-section (3);(c)refund of tax paid on a supply which is not provided,either wholly or partially, and for which invoice has not been issued, or where a refund voucher has been issued;(d)refund of tax in pursuance of section 77;(e)the tax and interest, if any, or any other amount paid by the applicant, if he had not passed on the incidence of such tax and interest to any other person;or(f)the tax or interest borne by such other class of applicants as the Government may, on the recommendations of the Council, by notification,specify.
