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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>Cash refund of Modvat credit: expedite sanction of unutilised credit claims to protect export competitiveness.</h1> The Board treats cash refund of unutilised Modvat credit as an export incentive and directs that refund claims under the applicable provision be decided expeditiously where manufacturers cannot utilise duty credit against goods exported, so that accumulated credit is released and export competitiveness preserved.

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