https://www.taxtmi.com/caselaws?id=802255 The omission of Rule 96(10) without a saving or sunset clause means proceedings under its export refund restriction cannot continue. A CBIC clarification treats the omission as effective retrospectively from 23 October 2017, and binding Supreme Court precedent addresses the effect of such omissions on pending proceedings. The affected export refund is to be processed. en-us Wed, 28 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802255 The omission of Rule 96(10) without a saving or sunset clause means proceedings under its export refund restriction cannot continue. A CBIC clarification treats the omission as effective retrospectively from 23 October 2017, and binding Supreme Court precedent addresses the effect of such omissions on pending proceedings. The affected export refund is to be processed. Case-Laws GST Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802255