Refund of input tax credit restriction limits refunds for imitation zari thread made from metallised polyester or plastic film. Amendment inserts a tariff entry for imitation zari thread or yarn made out of metallised polyester film or plastic film and provides that this entry applies for refund of input tax credit only on polyester film / plastic film; the amendment is effected under the proviso to section 54(3) and comes into force on the twentieth day of October, 2023.