Exporters Win Big: GST Rule 96(10) Overturned, Clearing Path for Unrestricted Input Duty Refund Claims

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....HC analyzed the validity of Rule 96(10) of CGST Rules, 2017 regarding export refund claims. The Court held that Notification No. 20/2024 omitting Rule 96(10) would apply prospectively and to all pending proceedings as of 8th October, 2024. The omission enables exporters to maintain IGST refund claims without restrictions on input duty exemptions. The petitions were allowed, with show cause notices and original orders quashed, effectively providing relief to exporters by removing procedural barriers to refund claims under the GST framework.....