From October 2017 The Gujarat High Court has refused to refund the advance authorization licenses whose validity is on hold of the change driven by the central goods and service tax rules 
Get the brief introduction of SGST, IGST and CGST. We have mentioned their full forms, meanings and adjustments of input tax credit under GST in India.
Because of change in government guidelines, the court provides its statement for the case in which the exporter cannot not take an allowance on integrated GST.
Holders of advance authorisation licenses were authorized to send the raw materials excluding the integrated GST payment 
Check out due dates of payment under GST for general and composition taxpayers in India. We have included penalty charges on late payment with interest and refund on IGST. In September 2018 the government has amended the rules before that it was changed in July 2017 forbidding all advantages on advance authorisation or considered exports have taken through sending of raw materials.
On October 2020 two Judges JB Pardiwala and Bhargav D Karia told “The amendment is made retrospectively thereby avoiding the anomaly during the intervention period and exporters who already claimed refund under second option need to payback IGST along with interest and avail ITC (input tax credit),”
“By virtue of the above amendment, the option of claiming refund is not restricted to the exporters who only avail basic custom duty exemption and pay IGST on the raw materials thereby exporters who want to claim refund under second option can switch over now,”
The court has given approval to the government rules for the Central GST Act 
Get to know about GST levy terms on disposal of the company’s capital goods under the CGST Act 2017. Also, we mentioned GST on the disposal of capital assets, if no ITC is claimed on capital goods. Read more and has asked to stay on such rules.
“This will resolve the problem only in specific cases but will not settle the entire controversy of denial of rebate benefit when advance authorisation and other schemes have been availed and hence as a corollary will not give blanket benefit to exporters,” said a tax expert who fought for the applicant.
He also says that the business seems to propose further choices to claim the advantages according to the need along with WTO rules even slowly India indeed is giving exemption on the tax schemes.
