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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>Duty drawback limitations: statutory conditions bar or limit drawback where market price, value addition, or proceeds realisation fail.</h1> Limitations govern entitlement to Duty Drawback: drawback is ineligible where the payable amount is below the de minimis threshold, the market price of exported goods is lower than the drawback due, export value is below the value of imported inputs (subject to minimum value addition), or the rule-determined drawback rate exceeds one third of the product's market price. The government may refuse or limit drawback where smuggling-back is likely. Failure to realise export proceeds within the RBI period leads to recovery under the Drawback Rules, 2017, with specified insurance and certificate-based exceptions.

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