“๐๐ต๐ช๐ญ๐ญ ๐ธ๐ข๐ช๐ต๐ช๐ฏ๐จ ๐ง๐ฐ๐ณ ๐บ๐ฐ๐ถ๐ณ ๐๐๐๐ ๐ณ๐ฆ๐ง๐ถ๐ฏ๐ฅ ๐ฃ๐ฆ๐ค๐ข๐ถ๐ด๐ฆ ๐ฐ๐ง ๐๐ถ๐ญ๐ฆ 96(10)”โ
For many #exporters, this has not been just a legal question…
It has been money stuck, refunds pending & uncertainty continuing for years ๐ค
There is now a SIGNIFICANT CLARITY from the ๐๐ผ๐ป’๐ฏ๐น๐ฒ ๐ฆ๐๐ฝ๐ฟ๐ฒ๐บ๐ฒ ๐๐ผ๐๐ฟ๐.
๐ง๐ต๐ฒ ๐ฟ๐๐น๐ถ๐ป๐ด โ๏ธ
In M/s Goodluck India Limited & Anr. v. Union of India & Ors., SLP(C) No. 24550/2025 (& connected matters), the #SupremeCourt dismissed the Union of India’s appeals on Aug 6, 2026. The Honโble Supreme Court upheld the view that omission of Rule 96(10) – effective 08.10.2024 applies to proceedings that were still pending as on that date.
๐ช๐ต๐ ๐ถ๐ ๐บ๐ฎ๐๐๐ฒ๐ฟ๐ ๐ฏ
Rule 96(10) was omitted without a SAVING CLAUSE or SUNSET PROVISION. Relying on the #ConstitutionBench decision in “Kolhapur Canesugar Works Ltd. v. Union of India” on the legal effect of omitting a provision without a saving clause, the Court held that a rule which no longer exists can’t be used to restrict refund claims in matters still pending.
๐ช๐ต๐ฎ๐ ๐๐ต๐ถ๐ ๐ฐ๐ต๐ฎ๐ป๐ด๐ฒ๐ ๐๐ปโโ๏ธ
(a) Refunds withheld or rejected solely on Rule 96(10) grounds
(b) Adjudications where contravention of Rule 96(10) is the sole or primary allegation
(c) #Appeals & writs that were kept pending this exact question
If your case falls into one of these, Rule 96(10) is no longer available to the department as a ground to hold refund.
๐ช๐ต๐ฎ๐ ๐ถ๐ ๐ฑ๐ผ๐ฒ๐๐ปโ๐ ๐ฐ๐ต๐ฎ๐ป๐ด๐ฒ ๐
๐ปโโ๏ธ
The question of eligibility under applicable refund provisions & compliance with other statutory requirements continues to remain relevant.
๐ช๐ต๐ฎ๐ ๐๐ผ ๐ฑ๐ผ ๐ป๐ผ๐ โ๏ธ
1. Pull pending refund files where Rule 96(10) was cited as basis for rejection or withholding.
2. Check #adjudication and appeal files for the same ground.
3. Reconcile the underlying #ExportDocumentation before pressing the claim, since eligibility is still very much in play
4. Where an order already relied on Rule 96(10), assess whether consequential relief is now available.
There is a LARGER LESSON here…
An amendment is not merely something to read when it arrives. Its legal consequences may continue to unfold years later. For #exporters who have been waiting, this may finally be the time to take those pending files out and review them again!
๐๐ฐ๐ฎ๐ฆ๐ต๐ช๐ฎ๐ฆ๐ด, ๐ต๐ฉ๐ฆ ๐ฎ๐ฐ๐ด๐ต ๐ท๐ข๐ญ๐ถ๐ข๐ฃ๐ญ๐ฆ ๐ฑ๐ข๐ณ๐ต ๐ฐ๐ง ๐ข ๐ซ๐ถ๐ฅ๐จ๐ฎ๐ฆ๐ฏ๐ต ๐ช๐ด ๐ฏ๐ฐ๐ต ๐ธ๐ฉ๐ข๐ต ๐ช๐ต ๐ค๐ฉ๐ข๐ฏ๐จ๐ฆ๐ด ๐ง๐ฐ๐ณ ๐ต๐ฐ๐ฎ๐ฐ๐ณ๐ณ๐ฐ๐ธ ๐ฃ๐ถ๐ต ๐ธ๐ฉ๐ข๐ต ๐ช๐ต ๐ข๐ญ๐ญ๐ฐ๐ธ๐ด ๐บ๐ฐ๐ถ ๐ต๐ฐ ๐ณ๐ฆ๐ท๐ช๐ด๐ช๐ต ๐ง๐ณ๐ฐ๐ฎ ๐บ๐ฆ๐ด๐ต๐ฆ๐ณ๐ฅ๐ข๐บ.
โ
Read the Supreme Court order here – https://www.sci.gov.in/
๐๐ฐ๐๐ถ๐ผ๐ป ๐ฝ๐ผ๐ถ๐ป๐ ๐ฌ
If your refund has been withheld, rejected or remains under dispute specifically on account of Rule 96(10), review the matter afresh in light of the Supreme Court’s ruling.
