https://www.taxtmi.com/caselaws?id=773043 Gujarat HC ruled that omission of Rule 96(10) of CGST Rules, 2017 through Notification 20/2024 dated October 8, 2024 applies prospectively but covers pending proceedings. The court held that petitioners challenging the rule's validity regarding IGST refund denial on exports using duty-free inputs under advance authorization licenses were entitled to relief. Following GST Council's recommendation to remove export refund restrictions, the omission operates without saving clause under General Clauses Act, affecting all pending cases where final adjudication hasn't occurred. Show cause notices and orders-in-original were quashed, allowing petitioners to claim IGST refunds on exported goods. en-us Fri, 13 Jun 2025 00:00:00 +0530 Tue, 17 Jun 2025 10:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773043 Gujarat HC ruled that omission of Rule 96(10) of CGST Rules, 2017 through Notification 20/2024 dated October 8, 2024 applies prospectively but covers pending proceedings. The court held that petitioners challenging the rule's validity regarding IGST refund denial on exports using duty-free inputs under advance authorization licenses were entitled to relief. Following GST Council's recommendation to remove export refund restrictions, the omission operates without saving clause under General Clauses Act, affecting all pending cases where final adjudication hasn't occurred. Show cause notices and orders-in-original were quashed, allowing petitioners to claim IGST refunds on exported goods. Case-Laws GST Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773043