The Bombay High Court has delivered a big win for exporters by scrapping tax recovery notices linked to the now-deleted Rule 96(10) of the GST framework. This clears the way for immediate refunds of amounts paid during probes or appeals. Additionally, these refunds will include interest, ending years of uncertainty for the trade community.

Rule 96(10) had barred exporters from claiming IGST rebates if they also used certain duty benefits. This sparked widespread disputes. Since the rule was removed without a savings clause, the court ruled that all pending cases under it automatically collapse. This avoids any need for a constitutional challenge.

Legal experts call the verdict a game-changer, urging exporters to file refund claims quickly. Industry analysts say the decision will ease cash-flow pressures and strengthen Indian exporters’ competitiveness in a tough global market.

This landmark ruling is expected to guide similar disputes nationwide, offering exporters long-awaited clarity and relief.

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