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<h1>CGST Rules Amended: No Refunds for Pre-Amendment Taxes; New Appeal Withdrawal Process Introduced Under Rule 164.</h1> The Central Goods and Services Tax (Second Amendment) Rules, 2025, amends the CGST Rules, 2017. Key changes include modifications to rule 164, where new provisions specify that no refunds are available for taxes already discharged prior to the amendment's commencement, even if a notice or order demands tax for mixed periods. Additionally, applicants can inform appellate authorities if they choose not to pursue appeals for specific periods, leading to automatic withdrawal of appeals for those periods. These rules take effect upon publication in the Official Gazette.