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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>Priority processing of refunds and drawback claims to expedite disposal and provide immediate relief to business entities.</h1> A Special Refund and Drawback Disposal Drive mandates priority processing and expedited disposal of all pending Customs refund and drawback claims to provide immediate relief to business entities, particularly MSMEs, while requiring due diligence and adherence to applicable legal provisions. Principal Chief Commissioners/Chief Commissioners must monitor daily, guide officers to maximize disposals, use email communication for facilitation, and review deficiency memos to consider refunds or drawbacks on merit.

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