https://www.taxtmi.com/caselaws?id=106945 A refund claim linked to polyester staple yarn cleared under Notification No. 225/86 did not qualify as a refund of input credit under the proviso to section 11B(2) of the Central Excise Act, 1944. The Tribunal held that the notification was a plain exemption provision and did not create any credit mechanism or prescribed procedure comparable to proforma credit or Modvat under Rule 56A or Rules 57A to 57J. Because clause (c) of the proviso applies only to refunds of credit of duty on excisable inputs under a relevant rule or notification, the amount had to be credited to the Consumer Welfare Fund and was not refundable to the claimant on that basis. en-us Mon, 01 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106945 A refund claim linked to polyester staple yarn cleared under Notification No. 225/86 did not qualify as a refund of input credit under the proviso to section 11B(2) of the Central Excise Act, 1944. The Tribunal held that the notification was a plain exemption provision and did not create any credit mechanism or prescribed procedure comparable to proforma credit or Modvat under Rule 56A or Rules 57A to 57J. Because clause (c) of the proviso applies only to refunds of credit of duty on excisable inputs under a relevant rule or notification, the amount had to be credited to the Consumer Welfare Fund and was not refundable to the claimant on that basis. Case-Laws Central Excise Mon, 01 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106945