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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>Retrospective amendment of service tax notification enables rebate for exporters; claims must be filed within one month.</h1> The provision retrospectively amends the notification under section 93A of the Finance Act, 1994 to validate past actions and to require that rebate be granted for service tax previously denied but attributable to the amendment; claims for such rebate must be filed within one month from the commencement of the Finance Act, 2016.

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