Omission of Rule 96(10) of the CGST Rules renders all pending proceedings, cases, and petitions pertaining to the said rule stand abated, and petitioners are entitled to claim refunds of IGST paid on export of goods.
The case involves a challenge to the validity of Rule 96(10) of the CGST Rules. Rule 96(10) of CGST Rules allowed refund of the IGST paid on export of goods; however, it restricted the refund if the exporter had availed benefit of certain duty exemptions, e.g.Advance Authorisation.
