Omission of CGST Rule 96(10) from October 8, 2024, Extends to Pending IGST Refunds for Exporters

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 It  is  well  settled  that  if  a statute giving a special remedy is repealed without a saving clause in favour of pending...