"In exercise of powers conferred by clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules), the Board, hereby authorises the Principal Director General/Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi to exercise the functions under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, throughout the territory of India," the CBIC order read.
Rule 96 of the CGST Rules govern the refund of IGST on exported goods or services. Rule 96 (4) says that the claim for refund shall be withheld where, a request has been received from the jurisdictional Commissioner of central tax, state tax, or union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54. The claim for refund shall be withheld where the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
Order No. 01/2022-GST