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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>All Industry Rates Drawback: notified rates, caps, Cenvat/ITC exclusions and procedural conditions effective 15 Nov 2016.</h1> Notification No.131/2016 determines All Industry Rates of duty drawback effective 15 November 2016, superseding the earlier notification, and prescribes Schedule rates and caps (Customs and combined components) aligned to tariff headings. Rates are ad valorem or specific, include packing unless stated, and require satisfaction of procedural Drawback Rules and exporter declarations to establish non availment of Cenvat/ITC or non claim of IGST refund. The Schedule excludes goods exported under bonded/Advance Authorisation/EOU/FTZ/SEZ schemes and sets special classification, composite article, jewellery and provisional drawback provisions.

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