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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>Refund under GST includes tax reclaimed for exports, inputs used in exports, and unutilized input tax credit.</h1> Refund under the Model GST Law encompasses tax on goods or services exported out of India and tax on inputs or input services used in exported goods or services; it also includes tax on supplies regarded as deemed exports and refund of unutilized input tax credit under the statutory refund mechanism.

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