{"id":76357,"date":"2026-08-11T09:43:26","date_gmt":"2026-08-11T09:43:26","guid":{"rendered":""},"modified":"2026-08-11T09:43:26","modified_gmt":"2026-08-11T09:43:26","slug":"omission-of-export-refund-restrictions-applies-to-pending-proceedings-when-no-saving-clause-preserves-the-omitted-rule-s-operation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76357","title":{"rendered":"Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule&#8217;s operation."},"content":{"rendered":"<p>Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule&#39;s operation.<br \/>Case-Laws<br \/>GST<br \/>Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause ended its refund restriction for pending proceedings concerning integrated tax paid on exports. Proceedings under an omitted rule can continue only where a saving provision or statutory legal fiction preserves them. The GST Council&#39;s advisory recommendation for prospective omission did not bind the rule-making authority. The Supreme Court treated the omission as applicable to all pending refund proceedings, dismissed challenges to that application, and dismissed challenges to the rule&#39;s validity as infructuous.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102605\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Omission of export refund restrictions applies to pending proceedings when no saving clause preserves the omitted rule&#8217;s operation.Case-LawsGSTOmission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause e&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76357","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76357","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76357"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76357\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}