Rule 96(10) of the CGST Rules held as ‘unconstitutional’ as it imposes conditions not conferred by section 16 of the IGST Act, 2017
The Petitioner(s) being exporters were eligible for refunds of taxes paid on input goods or/and input services, or the IGST paid on exported goods, as provided under section 16 of the IGST Act, 2017. Said provision enables the exporter to claim a refund by two methods1:-
