https://www.taxtmi.com/caselaws?id=444083 Delhi HC held that amended Rule 89(4)(C) of CGST Rules, 2017 cannot be applied retroactively to compute refund claims for exports made before the amendment date of 23.03.2020. The court ruled that the right to ITC refund crystallizes on the export date, not the application date. The petitioner's refund claim for exports during 01.10.2018 to 30.09.2019 succeeded. The refund rejection orders and appellate orders were set aside, with the petition disposed of favorably. en-us Fri, 15 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444083 Delhi HC held that amended Rule 89(4)(C) of CGST Rules, 2017 cannot be applied retroactively to compute refund claims for exports made before the amendment date of 23.03.2020. The court ruled that the right to ITC refund crystallizes on the export date, not the application date. The petitioner's refund claim for exports during 01.10.2018 to 30.09.2019 succeeded. The refund rejection orders and appellate orders were set aside, with the petition disposed of favorably. Case-Laws GST Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444083