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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>IGST refund on export under CGST rules: guidance issued for exporters and brokers; report operational difficulties to authorities.</h1> Refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017 is the operative subject; exporters, importers, customs brokers and trade stakeholders are directed to follow the Board's Circular referenced in the notice for processing such refunds and to report any operational difficulties in claiming IGST refunds to customs authorities for resolution.

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