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of A government trade directorate clarifies that exporters holding Advance Authorisations for imports effected between October 13, 2017 and January 9, 2019, who were impacted by the erstwhile Rule 96(10) of the CGST Rules, may obtain redemption without withholding of the Export Obligation Discharge Certificate (EODC) if statutory requirements are met; this follows earlier customs and trade notifications and a higher court ruling permitting refunds or input tax credit where admissible. EODCs must not be withheld where IGST was paid in cash at clearance, where IGST/compensation cess were not claimed as exemptions (excluding basic customs duty), or where pre-import conditions were complied with.
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