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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 rules: refunds of input tax credit or integrated tax barred when exported goods attract export duty.</h1> Section 16 is amended to require that refunds of integrated tax paid on zero-rated supplies, including cases where the supplier pays integrated tax and claims refund, be made in accordance with the refund provisions and rules under the Central Goods and Services Tax Act; additionally, refunds of unutilised input tax credit or integrated tax on zero-rated goods are disallowed where those goods are subject to export duty.

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