we received the goods from the foreign customer for the job work purposes under advance authorisation .
After completion of the job work we sent (export) it back to our customer after charging the job charges .
we cleared this transaction under gst as with payment of tax option on job work charges and also got the refund of gst.
Now the department is asking to pay the gst refund granted to us as this is hited by GST rule 96(10).
Can you please guide me on whether rule 96(10) of GST Act is applicable or not.
Debate on GST Rule 96(10): Tax Department Demands Refund Repayment; Exporters Discuss Legal Challenges and Potential Writ Petitions. A discussion on GST Rule 96(10) involves a company that received goods from a foreign customer for job work under advance authorization, exported them back after charging for the job work, and claimed a GST refund. The tax department demands repayment, citing Rule 96(10). Participants in the forum debate the rule's applicability, noting pending writ petitions and stays granted by some High Courts. The rule restricts exporters from claiming IGST refunds if they have availed specified benefits. One participant suggests the rule is ultra vires and advises considering a writ challenge if the amount involved is substantial. (AI Summary)
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