 "Legal action cannot be made illegal through a retrospective amendment")
We are merchant exporters. We obtained inter-state supply of goods from supporting manufacturers at 0.1 per cent GST under notifications 41/2017-I.T.(Rate) dated October 23, 2017. Under similar notifications under Central and State GST, we have obtained intra-state supplies at the same rate (0.05 per cent+0.05 per cent). In November 2017 we exported such goods on payment of full IGST and claimed refund of the same. Now, the audit team is saying that due to retrospective amendment to Rule 96 (10) of the CGST Rules, 2017 effective from October 23, 2017, we are ineligible for the said refund and must therefore, surrender the refund claimed. Can we contest this and if so, on what basis?
Your export on payment of IGST under
