GST
Rule 96(10) omission and old refund cases
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Facts
Rule 96(10) restricted IGST refunds where the exporter's inputs had concessional benefits, and Notification 20/2024-CT omitted it from 8 October 2024. CBIC Circular 264/10/2026-GST (26 October 2026) is reported to apply the omission to pending cases after a Supreme Court ruling of August 2026, so check the official circular text.
Provisions and law
- Notification 20/2024-Central TaxOmitted Rule 96(10) from 8 October 2024
- Circular 264/10/2026-GST (reported)Pending Rule 96(10) proceedings to be decided treating the omission as applying from the start, per the Supreme Court; verify the official text
Analysis
If your refund recovery or rejection under Rule 96(10) is still pending at any level, the new position may help. Concluded cases are less clear. Confirm the circular on cbic-gst.gov.in before relying on it.
Conclusion
- List your Rule 96(10) cases and their stage.
- Get the official Circular 264/10/2026-GST text.
- Cite it in pending replies and appeals.
- Take advice on concluded cases.
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Refund of IGST paid on export of goods via shipping bill
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