GST's latest in word cascade

Last Tuesday, the Union finance ministry issued two notifications, amending the provisions for granting refunds to exporters. One with retrospective effect from October 23 last year and the other with effect from October 9 this year.
 
When the Goods and Services Tax (GST) was introduced, exporters were entitled to claim refund of Integrated GST (IGST) paid on goods shipped out. Subject mainly to two conditions — one that IGST had been paid and the other that the goods had been exported. On January 23 this year, Rule 96 (10) of the Central GST Rules, 2017, was introduced retrospectively with