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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>Brand rate fixation under GST: Customs commissionerates now handle applications while safeguarding against dual GST credit claims.</h1> Fixation of Brand rate drawback is reallocated to the Customs Commissionerate with jurisdiction over the place of export; exporters may claim AIR or Brand rate during the GST transition subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring Cenvat carry-forward. Applications filed before the transition will be transferred to Customs with exporter choice when multiple export locations exist, and Central Excise formations will discharge Customs functions until Customs Commissionerates are notified.

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