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    <title>Refund of accumulated -ITC of Compensation Cess</title>
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    <description>Refund of accumulated Compensation Cess can be claimed where cess was paid on inputs but the final product (cement) is not subject to compensation cess; refund cannot be obtained by treating supplies as zero rated on payment of IGST. Refund on exports is separately admissible under the IGST framework and has been clarified by CBIC circulars.</description>
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      <description>Refund of accumulated Compensation Cess can be claimed where cess was paid on inputs but the final product (cement) is not subject to compensation cess; refund cannot be obtained by treating supplies as zero rated on payment of IGST. Refund on exports is separately admissible under the IGST framework and has been clarified by CBIC circulars.</description>
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