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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: system permits declaration for certain tobacco exports to enable refund claims despite backend restriction.</h1> A backend restriction bars IGST refund claims for CTHs listed in the notified Table, requiring export under LUT; an exception permits exporters to self declare that tobacco goods are not in the prohibited category by entering INFO_CD:'CHR' and INFO_QFR:'GSTALLOWED' for the first shipping bill item, whereupon the system will process IGST refund claims without validating the declaration. Contact points are provided for operational issues.

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