The proposed amendment seeks to allow refund within 45 days of the refund claim if the amount of input tax exceeds output tax on account of zero-rated local supplies or export made during the period.  The Board will be empowered to make rules in this behalf.  The refund will be paid after adjustment of any unpaid liability of tax from the refund allowed. It also proposes to empower CBR to defer the refund, where it has reason to believe that the refund is not admissible to the registered person.