#export refund restriction

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Recovery Stayed on Refund Restriction under Rule 96(10) – Interim Relief

Case Title: M/s Saru Silver Alloys Pvt Ltd v. Union of India & Ors.Court: High Court of Judicature at AllahabadPetition No.: Writ Tax No. 1534 of 2024Category of Dispute: Refund – Validity of Rule 96(10), CGST RulesDate of Order: 06.12.2024Relevant Provisions: Section 16, 54 of the CGST Act, Rule 96(10) & Rule 86(4B)(b) of the CGST Rules Facts of the Case The petitioner challenged the…

Recovery Stayed on Refund Restriction under Rule 96(10) – Interim Relief