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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Drawback entitlement: conditional export relief adjusted for prior duties, rebates, and input tax treatment.</h1> A drawback on exported goods may be allowed subject to relevant customs, excise and GST laws and these rules, but must be reduced where inputs have borne lesser duty or received rebate/refund/credit; specified exclusions (goods taken into use, inputs with unpaid duties/taxes, certain jute inputs and packing) bar drawback; the Central Government determines rates by reference to averages of materials used, imported content, duties on semis/components, waste and catalytic agent adjustments, packing duties, and tax on input services, plus any other relevant information.

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