State few cases where refundable amount shall be paid to the applicant, instead of being credited to Consumer Welfare Fund under the CGST Act, 2017.

(a) (c) Section 54 (8) of the CGST Act, 2017 provides that the refundable amount shall be paid to the applicant, instead of being credited to the Consumer Welfare Fund, if such amount is relatable to — (a) refund of tax paid on export of goods and/or services or on inputs or input services used in making such exports; (b) refund of unutilized ITC in case of zero-rated supplies made without payment of tax or accumulated ITC on account of inverted duty structure; (c) refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has been issued, or where a refund voucher has been issued; (d) refund of tax paid on a transaction treating it to be an intra-State supply, but which is subsequently held to be an inter-State supply or vice-versa; (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 notified class of applicants.