Compensation Cess

[Ashish Poddar]

Dear Sir

Can we claim for refund of compensation cess if we are purchasing coal locally and exporting it to Nepal?

Thanks

[KASTURI SETHI]

Pl. go through these circulars. Your problem will be solved.

Refund related issues - Clarification

C.B.I. & C. Circular No. 79/53/2018-GST, dated 31-12-2018 amended vide Circular No.104/23/2019-GST dated 28.6.19

[PAWAN KUMAR]

Dear Sir,

You may claim refund of compensation cess as per circular No.45/19/2018-GST dated 30.05.2018 para 5. please read para 5 for more clarity.

[KASTURI SETHI]

Refund related issues - Corrigendum to Circular No. 45/19/2018-GST

 

AI Summary

Compensation cess refund for locally purchased coal exported to Nepal depends on circular guidance and paragraph five conditions. Claim for refund of compensation cess on domestically purchased coal exported to Nepal is governed by Circular No.45/19/2018-GST (and its corrigendum) and related circulars; taxpayers must apply the eligibility criteria and refund procedure set out in paragraph five of Circular No.45 and the referenced circulars to determine entitlement and required documentation.