{"id":76441,"date":"2026-08-22T10:33:32","date_gmt":"2026-08-22T10:33:32","guid":{"rendered":""},"modified":"2026-08-22T10:33:32","modified_gmt":"2026-08-22T10:33:32","slug":"igst-export-refund-restrictions-under-omitted-rule-96-10-cannot-sustain-proceedings-without-a-saving-clause","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76441","title":{"rendered":"IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause."},"content":{"rendered":"<p>IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.<br \/>Case-Laws<br \/>GST<br \/>Rule 96(10) of the CGST Rules restricted IGST refunds on exports in specified circumstances. The High Court&#39;s earlier ruling in M\/s Hikal Limited treated the rule as ultra vires section 16 of the IGST Act and manifestly arbitrary. Its subsequent omission without a saving clause meant that proceedings based exclusively on an alleged breach of Rule 96(10) could not continue. Accordingly, a show cause notice seeking to deny or recover an IGST export refund under that rule, along with consequential proceedings, was quashed.<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=102972\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IGST export refund restrictions under omitted Rule 96(10) cannot sustain proceedings without a saving clause.Case-LawsGSTRule 96(10) of the CGST Rules restricted IGST refunds on exports in specified circumstances. The High Court&#8217;s earlier ruling in M\/s&#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-76441","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76441","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=76441"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76441\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}