Rule 96(10), which restricted IGST refund on exports where specified exemption or concessional benefits were availed on inputs, was omitted with effect from 08.10.2024 by Notification No. 20/2024-Central Tax. The Supreme Court in M/s Goodluck India Limited v. Union of India (judgment dated 06.08.2026) held that, in the absence of a saving clause, the omission applies to all pending proceedings.

The Court relied on the Constitution Bench judgment in Kolhapur Canesugar Works Ltd. v. Union of India [(2000) 2 SCC 536], which held that section 6 of the General Clauses Act, 1897 does not apply to the omission of a rule; pending proceedings can continue only where their continuance is expressly provided for or otherwise legally preserved.

Accordingly, it is clarified that the omission of rule 96(10) will be effective retrospectively from 23.10.2017, and pending proceedings are to be dealt with as per the judgment. The same treatment applies to the omission of rules 89(4A) and 89(4B).