# SC: Pending IGST refund claims valid after rule omission 2026-08-12T01:09:16+00:00 | Governance | Indian Opinion Desk Corroboration: 1 independent outlet The Supreme Court has ruled that exporters whose IGST refund applications were pending when the government omitted Rule 96(10) of the CGST Rules in October 2024 are entitled to a refund without any restrictions. The court observed that the rule, which had barred refunds for those availing exemption schemes like Advance Authorisation and EPCG, was removed without a saving clause, meaning it effectively never existed. Consequently, pending claims cannot be denied. A bench of Justices JB Pardiwala and K Vinod Chandran directed that the order be circulated to all High Courts, where conflicting decisions on the issue had been passed. The court expressed hope that this judgment would bring quietus to the controversy. Livelaw reports that many proceedings were pending across various high courts on this matter. ## Coverage - livelaw.in Tags: CGST, exporters, GST, IGST refund, Rule 96(10), Supreme Court Canonical: https://indianopinion.org/sc-pending-igst-refund-claims-valid-after-rule-omission/ License: Summary and commentary (c) Indian Opinion, reusable with attribution. Facts belong to the linked sources. Cite: https://indianopinion.org/sc-pending-igst-refund-claims-valid-after-rule-omission/#story-in-brief Review state: restored archive article, accurate at time of publication, not offered to search indexes.