Export refunds: omitted Rule 96(10) clarified for pending proceedings

CBIC Circular 264/10/2026-GST, dated 26 October 2026, explains how the omission of rule 96(10) affects pending GST export-refund proceedings.

Rule 96(10) was introduced on 23 October 2017 and omitted through Notification 20/2024-Central Tax dated 8 October 2024. Referring to the Supreme Court’s 6 August 2026 decision in Goodluck India, CBIC states that, without a saving provision, the omission applies to proceedings pending when the rule was removed.

The circular clarifies that the omission operates retrospectively from 23 October 2017 and directs field officers to deal with pending proceedings accordingly. It extends the same approach, with necessary adaptation, to the omitted rules 89(4A) and 89(4B).

This clarification should not be read as an automatic payment of every export-refund claim or an instruction reopening every finally concluded case. The particular proceeding and other refund conditions remain relevant.

Exporters should identify affected notices, appeals and refund files, record their status on the omission date and prepare a submission connecting the circular to the specific dispute and supporting documents.