https://www.taxtmi.com/caselaws?id=801514 Rule 96(10) of the Central Goods and Services Tax Rules was omitted prospectively from 8 October 2024. In the absence of a saving or sunset clause, the omitted refund restriction cannot support continuation of pending proceedings or rejection of refund claims. Refund claims rejected solely under Rule 96(10) must be processed without reliance on that omitted restriction. en-us Fri, 09 Oct 2026 00:00:00 +0530 Thu, 22 Oct 2026 08:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801514 Rule 96(10) of the Central Goods and Services Tax Rules was omitted prospectively from 8 October 2024. In the absence of a saving or sunset clause, the omitted refund restriction cannot support continuation of pending proceedings or rejection of refund claims. Refund claims rejected solely under Rule 96(10) must be processed without reliance on that omitted restriction. Case-Laws GST Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801514