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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>Withdrawal of administrative circular after retrospective omission of refund rule; prior guidance declared withdrawn ab initio and publicized.</h1> Rule 95A providing refunds for taxes on indigenous goods supplied by airport retail outlets to outgoing international tourists against foreign exchange has been omitted retrospectively, and the Board has withdrawn Circular No. 106/25/2019-GST ab initio. The Board requests issuance of trade notices to publicize the withdrawal and inform stakeholders.

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