Fraudulent use of input tax credit subject to a multi fold penalty proportionate to the refund claimed in export cases. Insertion of a new Customs Act provision penalises obtaining an invoice by fraud, collusion, willful misstatement or suppression of facts to utilise input tax credit for discharging duty or tax on goods entered for exportation under a refund claim; liability attracts a monetary penalty assessed as a multiple of the refund claimed. The term input tax credit bears the meaning in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017.