TaxTMI 
TaxTMI 
Dear Sir
Can we claim for refund of compensation cess if we are purchasing coal locally and exporting it to Nepal?
Thanks
Compensation Cess
20 Nov 2019 
3 Replies 
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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. (AI Summary)
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. (AI Summary)