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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 rates and conditions for exports notified, effective 21 September 2013, detailing rates, caps and exclusions.</h1> Notification No. 98/2013 determines duty drawback rates and caps effective 21 September 2013, superseding the prior schedule and annexing a comprehensive Schedule of ad valorem and specific drawback rates and maximum per unit caps. It aligns tariff items at the four digit level with the Customs Tariff, applies General Rules for Interpretation, distinguishes drawback where Cenvat has or has not been availed, and conditions drawback on procedural compliance, specified documentation, and exclusions for bonded warehouses, Advance Licence/DFRC/EOU/SEZ/FTZ exports and certain rebate benefited goods.

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