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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>Brand Rate Duty Drawback post-audit: field formations retain audit responsibility; Board will no longer conduct post-audit reviews.</h1> Field formations are directed not to send brand rate letters, applications or related documents to the Board for post-audit; they may continue to obtain pre- or post-audit scrutiny as per existing para 3(ix) procedures and must retain all records of brand rate fixation for Internal Audit and subsequent external audit review, while acknowledging receipt and reporting implementation difficulties to the Board.

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