https://www.taxtmi.com/article/detailed?id=17188 Omission of Rule 96(10) of the CGST Rules without a saving clause prevents the deleted export-refund restriction from governing pending proceedings for refund of integrated tax paid on exports. A saving clause may preserve pending liabilities and proceedings, but no such preservation arises merely from the former existence of a subordinate rule. Pending refund claims, show-cause proceedings, adjudications, appeals and writ disputes must be distinguished from matters that have attained finality. Independent refund conditions, including eligibility, export proof, tax payment, limitation, unjust enrichment and procedural compliance, remain subject to examination. en-us Fri, 14 Aug 2026 07:20:53 +0530 Fri, 14 Aug 2026 07:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17188 Omission of Rule 96(10) of the CGST Rules without a saving clause prevents the deleted export-refund restriction from governing pending proceedings for refund of integrated tax paid on exports. A saving clause may preserve pending liabilities and proceedings, but no such preservation arises merely from the former existence of a subordinate rule. Pending refund claims, show-cause proceedings, adjudications, appeals and writ disputes must be distinguished from matters that have attained finality. Independent refund conditions, including eligibility, export proof, tax payment, limitation, unjust enrichment and procedural compliance, remain subject to examination. Articles Goods and Services Tax - GST Fri, 14 Aug 2026 07:20:53 +0530 https://www.taxtmi.com/article/detailed?id=17188