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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>Provisional refund for zero-rated supplies allowed subject to risk-based verification, safeguards, and prescribed procedural conditions.</h1> Provisional refund for zero-rated supplies allows registered persons to obtain an upfront disbursal of a refund claim subject to prescribed conditions, limitations and safeguards; eligibility is contingent on compliance history and risk assessment, and refundable amounts relating to unutilised input tax credit are treated per the special refund rule rather than being diverted to consumer welfare funds. The proper officer may prima facie sanction provisional refunds in prescribed forms and issue consolidated electronic payment orders to the applicant's registered bank account, with revalidation where disbursal is delayed beyond the financial year.

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