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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: refund of duty, tax or cess on imported goods allowed when those goods are exported under customs rules.</h1> Drawback is the refund of duty, tax or cess paid on importation of goods when those goods are exported; the 2017 amendment expanded the refund concept to include tax and cess. 'Export' means taking goods out of India to a place outside India and includes loading provisions, stores or equipment for use on board a vessel or aircraft proceeding to a foreign port or airport, thereby connecting export conduct with entitlement to drawback.

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