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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>Refund of unutilised ITC for export of electricity: procedural filing, documentation and calculation requirements clarified.</h1> Refund of unutilised Input Tax Credit for export of electricity requires electronic filing in FORM GST RFD-01 under 'Any Other' with the specified remark, uploading Statement 3B with export invoice details, scheduled energy statements from the Regional Energy Account (REA) issued by the RPC Secretariat, tariff agreements, and Statement 3A with refund calculations. Initial filing does not require debit from the electronic credit ledger; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders.

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