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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 regularisation permitted when IGST and cess on previously exempted imports are paid and bill of entry reassessed.</h1> If IGST and compensation cess on inputs originally imported under concessional customs notifications without payment are subsequently paid with interest and the Bill of Entry is reassessed by Customs to reflect such payment, then for the purpose of sub rule (10) of rule 96 of the CGST Rules the benefit of those notifications shall be deemed not to have been availed, and the IGST refunded on exports shall not be treated as contravening that sub rule.

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