Refund of Input under VAT

What happened to the goods, if it is not sold? If the same are sold locally, then adjust the Input tax credit to the tax payable. If it is sold Interstate, then adjust the Input tax credit to the tax payable under CST Act. But if you have exported the goods then get the refund of the entire VAT. But if the goods are disposed by methods other than by way of sale, then you have to declare the Input tax rebate as non-deductible.