https://www.taxtmi.com/article/detailed?id=9770 Amendments to Rule 96(10) of the CGST Rules and related Customs notifications restrict claiming refund of integrated tax paid on exports where import exemptions under AA/EPCG and similar notifications were availed; a later explanation clarified the restriction applies only where IGST was not paid at import, leaving exporters who paid IGST at import eligible for rebate, while retrospective application and textual changes across notifications generated litigation and enforcement notices seeking recoveries. en-us Wed, 05 May 2021 10:22:02 +0530 Wed, 05 May 2021 10:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9770 Amendments to Rule 96(10) of the CGST Rules and related Customs notifications restrict claiming refund of integrated tax paid on exports where import exemptions under AA/EPCG and similar notifications were availed; a later explanation clarified the restriction applies only where IGST was not paid at import, leaving exporters who paid IGST at import eligible for rebate, while retrospective application and textual changes across notifications generated litigation and enforcement notices seeking recoveries. Articles Goods and Services Tax - GST Wed, 05 May 2021 10:22:02 +0530 https://www.taxtmi.com/article/detailed?id=9770