https://www.taxtmi.com/highlights?id=105285 Prospective omission of Rule 96(10) of the CGST Rules removed the restriction relied on to reject an IGST refund claim for exports made using Advance Authorisation imports. In the absence of a saving or sunset clause, the omitted restriction could not continue to defeat the claim. The refund rejection was quashed, and the claim was required to be processed within 12 weeks. en-us Thu, 22 Oct 2026 08:38:37 +0530 Thu, 22 Oct 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105285 Prospective omission of Rule 96(10) of the CGST Rules removed the restriction relied on to reject an IGST refund claim for exports made using Advance Authorisation imports. In the absence of a saving or sunset clause, the omitted restriction could not continue to defeat the claim. The refund rejection was quashed, and the claim was required to be processed within 12 weeks. Highlights GST Thu, 22 Oct 2026 08:38:37 +0530 https://www.taxtmi.com/highlights?id=105285