Omission of the GST export-refund restriction applies retrospectively to pending proceedings absent an express saving provision.
Circulars
GST
The omission of rule 96(10) of the CGST Rules is to be given retrospective effect from 23 October 2017. The rule had restricted IGST refunds on exports where specified input exemptions or concessional benefits were availed, to prevent double benefits. In the absence of a saving or sunset clause, omission applies to proceedings pending when the rule was removed; the General Clauses Act does not preserve pending proceedings following omission of a rule. Pending proceedings concerning rule 96(10) must therefore be dealt with on that basis. The same treatment applies to the omissions of rules 89(4A) and 89(4B).
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