https://www.taxtmi.com/caselaws?id=799459 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 ceased to govern pending export refund claims upon its omission because no savings or sunset clause preserved its operation. A prospective recommendation to omit the rule could not independently sustain its application after omission. Consequently, pending refund proceedings remained outside Rule 96(10), and the existing refund direction was unaffected. en-us Tue, 15 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799459 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 ceased to govern pending export refund claims upon its omission because no savings or sunset clause preserved its operation. A prospective recommendation to omit the rule could not independently sustain its application after omission. Consequently, pending refund proceedings remained outside Rule 96(10), and the existing refund direction was unaffected. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799459