2018 (10) TMI 141

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....ICE AKIL KURESHI) 1. Leave to amend. 2. Petitioners have challenged the vires of Rule 96(10)(b) of Central Goods and Service Tax Rules as being ultra vires the parent Act and the Constitution of India, in particular, the petitioners are aggrieved by the subordinate legislation giving retrospective effect to the amended provision by virtue of which, upon export of goods, the duty which is alr....