Exporters Whose Applications Were Pending Before Omission Of Rule 96(10) Entitled To IGST Refund : Supreme Court

The Supreme Court has given a quietus to the controversy surrounding exporters' eligibility to claim Integrated Tax (IGST) refunds, with their applications pending when the rule restricting such claims was omitted in 2024 without any saving clause.  Providing relief to exporters, a bench of Justice JB Pardiwala and Justice K Vinod Chandran held that exporters whose applications were pend…