https://www.taxtmi.com/caselaws?id=793673 Refund entitlement for IGST on exports through foreign post offices was noted to arise under Section 16(3) of the IGST Act read with Rule 96 of the CGST Rules, but the Court did not finally decide whether the claim for the pre-operational period could be processed. It recorded the absence of an effective refund mechanism for that period and the competing positions of the authorities on which office should process the claim. The matter was left open for further reporting and hearing, with no final adjudication on the refund claim. en-us Tue, 26 May 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793673 Refund entitlement for IGST on exports through foreign post offices was noted to arise under Section 16(3) of the IGST Act read with Rule 96 of the CGST Rules, but the Court did not finally decide whether the claim for the pre-operational period could be processed. It recorded the absence of an effective refund mechanism for that period and the competing positions of the authorities on which office should process the claim. The matter was left open for further reporting and hearing, with no final adjudication on the refund claim. Case-Laws GST Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793673