GST | Exporters with Applications Pending Before Omission of Rule 96(10) Entitled to IGST Refund: Supreme Court

The Supreme Court has resolved a long-standing controversy regarding the eligibility of exporters to claim Integrated Goods and Services Tax (IGST) refunds for applications that were pending when Rule 96(10) of the CGST Rules was omitted in 2024. The Court clarified that exporters whose refund applications were pending at that time are now entitled to claim their IGST refunds without any restrictions. This decision provides much-needed relief to exporters facing…