Time limit for applying for refund of Coal Cess

[Yogesh Ashar]

Dear Sir / Madam

One of our Client is a manufacturing unit whose 60% products are exported with payment of Tax.. There has been a contentious issue with regards to the refund of cess on Coal used in captive power. My query is whether the 2 years limitation for application of refund referred in Section 54(1) of the CGST Act shall apply from the date of order of Gujrat High court in case of Patson Papers (P.) Ltd. (SLP rejected on 27.10.2025) and another judgement in case of Atul Limited dated 24.10.2025 [Gujarat High Court] or from the date of exports

 

AI Summary

Refund of coal cess: does the two-year refund deadline run from export date or from later court rulings? Whether the two-year limitation under Section 54(1) of the CGST Act, which bars refund claims after two years, is triggered from the date of export (supply) or from a later judicial determination. The matter concerns refund of coal cess on coal used in captive power by a manufacturer exporting 60% of its output and asks if recent court orders in related cases change the filing window for earlier export-related refund claims.