The Circular clarifies redemption of Advance Authorisations (AAs) affected by the erstwhile CGST Rule 96(10) for imports made between 13th October 2017, and 9th January 2019. The rule restricted exporters from claiming IGST refund on exported goods if they had availed benefits under certain duty exemption notifications for procuring inputs. The DGFT clarified that Export Obligation Discharge Certificates (EODC) shall not be withheld if all other conditions are met in cases where (i) IGST was paid in cash on imports, (ii) no duty exemptions such as IGST or Compensation Cess were availed, or (iii) the pre-import condition was complied with. The clarification aligns with the Supreme Court judgment and subsequent Customs and DGFT circulars.