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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>Zero-rated supply refund restrictions: refunds barred where exported goods attract export duty; refunds to follow section fifty-four procedures.</h1> Amendment ties refund claims for integrated tax on zero-rated supplies to the procedures of section 54 of the Central Goods and Services Tax Act, permits government notification of classes of persons or goods or services eligible for zero-rated treatment subject to rules, and disallows refund of unutilised input tax credit or integrated tax paid where zero-rated exported goods are subject to export duty.

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