https://www.taxtmi.com/caselaws?id=794691 Refund of IGST paid on exports was required to be examined under Rule 96 of the CGST Rules, 2017, because the exports were undisputed and the refund request specifically sought release of IGST on exported goods. The rejection had relied only on Section 149 of the Customs Act, 1962 and had not considered the GST refund framework. As the case did not fall within the withholding situations under Rule 96(4), and the exported goods were covered by Notification No. 1/2017-Integrated Tax (Rate), the refund claim was directed to be processed under the GST mechanism. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794691 Refund of IGST paid on exports was required to be examined under Rule 96 of the CGST Rules, 2017, because the exports were undisputed and the refund request specifically sought release of IGST on exported goods. The rejection had relied only on Section 149 of the Customs Act, 1962 and had not considered the GST refund framework. As the case did not fall within the withholding situations under Rule 96(4), and the exported goods were covered by Notification No. 1/2017-Integrated Tax (Rate), the refund claim was directed to be processed under the GST mechanism. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794691