TaxTMI 
TaxTMI 
Respected All,
Kindly guide me,whether a trader can claim refund of accumulated Compensation cess on sale done to SEZ under LUT? Specifically i cannot find anywhere that it is allowed only to manufacturer.
Thanks in Advance
Can a Trader claim Refund of Accumulated Compensation Cess on Export under LUT
18 Aug 2020 
4 Replies 
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Refund of Compensation Cess available for exports to SEZ under LUT, subject to specified conditions and procedural compliance.
Refund of accumulated compensation cess is claimable for supplies to a Special Economic Zone under a Letter of Undertaking without payment of tax; merchant/manufacturer status is irrelevant. Conditions include that compensation cess was paid on inward supplies and availed as ITC in GSTR-3B, inward goods were used for outward supplies, final goods were exported under bond/LUT without IGST payment, and other statutory refund requirements and portal procedures are satisfied. (AI Summary)
Refund of accumulated compensation cess is claimable for supplies to a Special Economic Zone under a Letter of Undertaking without payment of tax; merchant/manufacturer status is irrelevant. Conditions include that compensation cess was paid on inward supplies and availed as ITC in GSTR-3B, inward goods were used for outward supplies, final goods were exported under bond/LUT without IGST payment, and other statutory refund requirements and portal procedures are satisfied. (AI Summary)