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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>Restriction on provisional refund: Aadhaar authentication and suppliers of specified goods barred from provisional GST refunds.</h1> Restriction on provisional refund bars registered persons who have not completed Aadhaar authentication and persons supplying goods specified by tariff classifications - areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils - from receiving provisional refunds; the notification applies the First Schedule interpretation rules of the Customs Tariff Act to identify covered goods and takes effect from 1 October 2025.

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