https://www.taxtmi.com/caselaws?id=798050 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause removes its restriction from pending proceedings concerning refunds of integrated tax paid on exports. The omission, effective from 8 October 2024, ends the rule's operation rather than preserving it for unresolved refund claims. An advisory recommendation for prospective operation does not retain the omitted restriction. Consequently, pending export refund proceedings cannot be denied by applying Rule 96(10), and any communication founded on that restriction lacks legal basis. en-us Tue, 25 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798050 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a saving or sunset clause removes its restriction from pending proceedings concerning refunds of integrated tax paid on exports. The omission, effective from 8 October 2024, ends the rule's operation rather than preserving it for unresolved refund claims. An advisory recommendation for prospective operation does not retain the omitted restriction. Consequently, pending export refund proceedings cannot be denied by applying Rule 96(10), and any communication founded on that restriction lacks legal basis. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798050