https://www.taxtmi.com/caselaws?id=86943 Rule 56A(3)(vi)(b) bars cash refund only of proforma credit as such and does not prohibit refund of excess excise duty paid on finished goods where duty was discharged through utilisation of that credit. The claim therefore fell to be examined under the amended refund scheme in Section 11B of the Central Excise Act, 1944, including the statutory presumption under Section 12B that duty has been passed on. The refusal to grant cash refund under Rule 56A was unsustainable, but any refund remained subject to the requirements of Section 11B and the incidence-of-duty rule. en-us Thu, 01 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86943 Rule 56A(3)(vi)(b) bars cash refund only of proforma credit as such and does not prohibit refund of excess excise duty paid on finished goods where duty was discharged through utilisation of that credit. The claim therefore fell to be examined under the amended refund scheme in Section 11B of the Central Excise Act, 1944, including the statutory presumption under Section 12B that duty has been passed on. The refusal to grant cash refund under Rule 56A was unsustainable, but any refund remained subject to the requirements of Section 11B and the incidence-of-duty rule. Case-Laws Central Excise Thu, 01 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86943