Dear sirs, ITC is claimed of compensation cess paid on eligible input used for the manufacturing of final product. Compensation cess levy is not applicable to the said final product. If we export the final product on payment of tax to claim the refund of GST u/r 96, how we can claim the refund of accumulated compensation cess attributable to export. Since cess is not levied on final product we cannot pay while filing refund u/r 96 thru shipping bill. Please guide