https://www.taxtmi.com/caselaws?id=798773 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a saving or sunset clause, ended the rule's restriction on refund of integrated tax paid on exports, including pending refund claims. A show-cause notice issued after the omission took effect could not rely on the omitted restriction. The resulting position is that the restriction under Rule 96(10) was unavailable against the exporter, and the notice and consequential order were quashed. en-us Thu, 03 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 10:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798773 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a saving or sunset clause, ended the rule's restriction on refund of integrated tax paid on exports, including pending refund claims. A show-cause notice issued after the omission took effect could not rely on the omitted restriction. The resulting position is that the restriction under Rule 96(10) was unavailable against the exporter, and the notice and consequential order were quashed. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798773