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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>Exporter bank account validation failures prevent drawback disbursal; register/modify AD code bank accounts on ICEGATE and upload proof.</h1> Drawback amounts for 369 shipping bills remain undisbursed because exporter bank account details tied to AD codes were not validated by PFMS; exporters must register/modify AD code bank accounts on ICEGATE and upload passbook or bank authorisation via e Sanchit so that, upon status showing Customs Approved, ICES will process those shipping bills for drawback disbursal.

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