https://www.taxtmi.com/caselaws?id=800493 Omission of Rule 96(10) without a savings or sunset clause prevents its continued application to pending refund proceedings. The governing principle for omitted subordinate legislation requires express transitional preservation before an omitted rule can sustain pending action. A recommendation that the omission operate prospectively was advisory and did not retain the refund restriction. Refund claims therefore cannot be denied by keeping Rule 96(10) alive after its omission. en-us Thu, 24 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800493 Omission of Rule 96(10) without a savings or sunset clause prevents its continued application to pending refund proceedings. The governing principle for omitted subordinate legislation requires express transitional preservation before an omitted rule can sustain pending action. A recommendation that the omission operate prospectively was advisory and did not retain the refund restriction. Refund claims therefore cannot be denied by keeping Rule 96(10) alive after its omission. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800493