https://www.taxtmi.com/article/detailed?id=9556 The dispute concerns entitlement to Integrated GST rebate for exporters using Advance Authorization inputs after amendments to the CGST Rules excluded rebate eligibility where AA or deemed-export benefits were availed. Petitioners argued absence of statutory power to bar rebate, discrimination against AA beneficiaries, blockage of transitional credits, and impermissible retrospective operation. The High Court reviewed the amended rule text, its retrospective application and later notifications that modified temporal effect and introduced switching between refund modes, noting continued enforcement actions and litigation risk for exporters who claimed rebate during the interim period. en-us Sat, 21 Nov 2020 10:07:03 +0530 Sat, 21 Nov 2020 10:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9556 The dispute concerns entitlement to Integrated GST rebate for exporters using Advance Authorization inputs after amendments to the CGST Rules excluded rebate eligibility where AA or deemed-export benefits were availed. Petitioners argued absence of statutory power to bar rebate, discrimination against AA beneficiaries, blockage of transitional credits, and impermissible retrospective operation. The High Court reviewed the amended rule text, its retrospective application and later notifications that modified temporal effect and introduced switching between refund modes, noting continued enforcement actions and litigation risk for exporters who claimed rebate during the interim period. Articles Goods and Services Tax - GST Sat, 21 Nov 2020 10:07:03 +0530 https://www.taxtmi.com/article/detailed?id=9556