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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>Drawback rules change: limitation to customs and select excise duties restricts eligible duty drawback for exports.</h1> Notification of the Drawback Rules 2017 and revised All Industry Rates takes effect, limiting drawback to customs duties on inputs and remnant excise on specified petroleum for captive power; integrated tax, compensation cess and service-tax related references are excluded. Composite rates are discontinued and replaced by general AIRs with caps, using specified tariff-item suffixes and alternative suffixes for certain garment exports. Provisional drawback payments align with applicable AIR components. Brand-rate fixation procedures continue but prior brand rates do not apply post-commencement and nil-rate items require alternative rule applications.

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