Withdrawal of advisory circular rescinds prior refund guidance after retrospective omission of the refund rule, restoring the prior regulatory position. The Commissioner withdraws Circular No. 64/2019-GST ab-initio because rule 95A, which authorised refunds for airport departure-area retail sales to outgoing international tourists, has been omitted retrospectively effective 01.07.2019; the withdrawal is declared effective as of 6th July, 2022.