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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>Unutilized Input Tax Credit not refundable where exported goods are subject to export duty, per statutory proviso.</h1> Unutilized Input Tax Credit is not refundable where goods exported outside India are subjected to export duty, by virtue of the statutory proviso to the relevant provision of the Model GST law which excludes refund of unutilized ITC in such cases.

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