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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>BRC requirement for export refunds: goods refunds allowed pending later BRC submission; service refunds require BRC before sanction.</h1> Refunds for exported goods may be allowed without an immediate Bank Realisation Certificate (BRC) provided the exporter submits the BRC within the permitted period for realising export proceeds or any authorised extension; an e BRC module will be integrated with GST. By contrast, refunds for export of services require production of the BRC before refund sanction, making the certificate a precondition for service export refunds.

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