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GST - Review of Gujarat High Court Judgement in Cosmo Films case - Pre-import condition, Advance Authorization Licenses - Benefit of IGST Rebate to goods imported under Advance Authorization Licenses – Validity of the Notification No. 54/2018 substituting the sub-rule (10) of Rule 96 of CGST Rules, 2017 to deny the petitioner the export benefit of Rebate on exports on goods imported under Advance Authorization Licenses issued prior to 23rd October 2017 – Applicability of amendment made by Notification No. 54/2018 dated 9th October 2018 - HELD - there are mistakes apparent on record in the earlier judgment dated 20th October, 2020, which wrongly stated that Notification No. 54/2018 was made applicable retrospectively from 23rd October 2017, instead of prospectively from 9th October 2018 - the mistakes are stand corrected and it is held that Notification No. 54/2018 is required to be made applicable prospectively from 9th October 2018, and not retrospectively from 23rd October 2017 – it is also clarified that the benefit of Notification No. 39/2018 dated 4th September 2018, which substituted sub-rule (10) of Rule 96, shall remain in force until 9th October 2018, when Notification No. 54/2018 became effective. Accordingly, the Notification No. 54/2018, which was initially interpreted to apply retrospectively, will now only be applied prospectively - The review applications are allowed and the High Court's earlier judgment dated 20.10.2020 is corrected accordingly – the Misc. Civil Application stands disposed of
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