Aug 4 (Reuters) - Blue Energy Ltd BUL.AX :
* $1.8M research and development tax refund received
* Says received a $1.8 million research and development (research and development) tax refund relating to the 30 June 2014 financial year
* Says $1.8M research and development refund will be recognised as a receivable in Blue energy's 30 June 2015 year-end financial statements
* Receipt of research and development refund brings the company's cash balance to $6.4M as at 31 July 2015 - up from $4.7 million as at 30 June 2015
* Source text for Eikon ID:nASX565yWy