Prospective omission of Rule 96(10) preserved IGST refund processing where no saving clause retained the export restriction.

Prospective omission of Rule 96(10) preserved IGST refund processing where no saving clause retained the export restriction.Case-LawsGSTProspective omission of Rule 96(10) of the CGST Rules removed the restriction relied on to reject an IGST refund cla…

Prospective omission of Rule 96(10) preserved IGST refund processing where no saving clause retained the export restriction.
Case-Laws
GST
Prospective omission of Rule 96(10) of the CGST Rules removed the restriction relied on to reject an IGST refund claim for exports made using Advance Authorisation imports. In the absence of a saving or sunset clause, the omitted restriction could not continue to defeat the claim. The refund rejection was quashed, and the claim was required to be processed within 12 weeks.
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