Messrs Addwrap Packaging Pvt. Ltd. & Anr. Vs Union of India & Ors. (Gujarat High Court)
Recently in case of MESSRS ADDWRAP PACKAGING PVT. LTD. & ANR. Versus UNION OF INDIA & ORS., Gujrat HC held that, Notification No.20/2024 , has been omitted Rule 96(10) of the CGST Rules with prospective effect. this amendment was done after recommendatio of councile, due to difficulties faced by the exporters in claiming refund of the IGST paid on export of goods. It is well settled that if a statute giving a special remedy is repealed without a saving clause in favour of pending suits all suits must stop where the repeal finds them. therefore Notification would be applicable to all the pending proceedings/cases as on 8th October, 2024.
Fact of the case
Group of petitioners engaged in the business of manufacture, supply/export of conductors and Optical Fiber Ground Wires(OPGW) for several years and exports substantial quantity of finished goods manufactured to its customers spread across the world.
In Pre-GST regime the inputs and the capital goods used by the petitioner were chargeable to Central Excise duty and the input services used by the petitioners was chargeable to service tax. The petitioner was eligible for availing the credit of the taxes paid by them under the Cenvat Credit Rules, 2004. Said CENVAT is utilized for payment of the excise duty on the goods cleared by the petitioner in the domestic market as well as for payment of duties applicable at the time of export of goods.
