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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>Exports to Nepal remain eligible under DRP pre revocation and permitted irrespective of payment currency, subject to RBI compliance.</h1> Exports cleared under DRP invoices before 1 March 2012 but exported within the prescribed period remain governed by the DRP: duty refund is to be credited to the Government of Nepal and the rebate element is not admissible to Indian exporters. Exports under rebate claims or under bond/LUT to Nepal are permitted whether payments are in Indian Rupees or foreign convertible currency, provided RBI guidelines are followed.

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