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7 min read 8 Nov 2026

CBIC Circular 264: What the Rule 96(10) Clarification Means for Pending Export Refund Cases

Review the reported Rule 96(10) retrospective clarification, Goodluck India ruling and limits for pending GST export-refund proceedings.

By TaxQue TeamRead

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CBIC Circular 264: What the Rule 96(10) Clarification Means for Pending Export Refund Cases

End-to-End Business Compliance & Tax Solutions

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