https://www.taxtmi.com/article/detailed?id=17188 Omission of Rule 96(10) of the CGST Rules, 2017, without a saving clause or legal fiction preserving pending matters, prevents the deleted restriction from being applied to live IGST export-refund claims. Pending claims, notices, adjudications, appeals and writ proceedings cannot be determined under the omitted rule, while concluded matters are not reopened. Other refund conditions, including eligibility, documentation, proof of export, tax payment, limitation, unjust enrichment where relevant and procedural compliance, remain examinable. The same saving-clause analysis is relevant to other omitted restrictive refund provisions. 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, 2017, without a saving clause or legal fiction preserving pending matters, prevents the deleted restriction from being applied to live IGST export-refund claims. Pending claims, notices, adjudications, appeals and writ proceedings cannot be determined under the omitted rule, while concluded matters are not reopened. Other refund conditions, including eligibility, documentation, proof of export, tax payment, limitation, unjust enrichment where relevant and procedural compliance, remain examinable. The same saving-clause analysis is relevant to other omitted restrictive refund provisions. Articles Goods and Services Tax - GST Fri, 14 Aug 2026 07:20:53 +0530 https://www.taxtmi.com/article/detailed?id=17188