There is no such list for refund in regard to refund of unutilised ITC , Yes there is notified list of goods in Notification No. 5/2017, 29/2017, & , 44/2017 Central Tax (Rate) , in respect of which unutilized ITC was not be admissible as refund And All this said Notifications were ammended by Latest Notification 20/2018 CT (Rate) & it states that refund can now be claim from 1/7/2018 onward on the unutilised ITC on mention goods
So there is almost every Goods being covered to claim refund on Unutilise ITC under Inverted Duty Structure
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