Summary
- The Rajasthan High Court has ruled that the omission of Rule 96(10) of the CGST Act requires fresh consideration of refund claims for IGST paid on exports.
- This decision follows the Supreme Court's judgment in M/s Goodluck India Limited, which stated that the omission applies to all pending proceedings without a saving clause.
- Petitioners are now allowed to file refund applications, which must be decided by the competent authority within twelve weeks.
- The ruling aims to eliminate complications arising from previous restrictions and could reshape future GST refund processes.
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