https://www.taxtmi.com/caselaws?id=765020 Bombay HC allowed the petition and directed refund of Input Tax Credit for compensation cess on zero-rated supplies, holding that compensation cess is refundable under the clarifying circulars and must be treated like other GST levies for refund purposes. The court found the adjudicating authority's sole reliance on the statutory definition of "input tax" to deny refund was unsustainable, noting that compensation cess credit may be utilized only for payment of cess on outward supplies. The circulars were held authoritative and the petition was disposed of accordingly. en-us Mon, 20 Jan 2025 00:00:00 +0530 Thu, 16 Oct 2025 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765020 Bombay HC allowed the petition and directed refund of Input Tax Credit for compensation cess on zero-rated supplies, holding that compensation cess is refundable under the clarifying circulars and must be treated like other GST levies for refund purposes. The court found the adjudicating authority's sole reliance on the statutory definition of "input tax" to deny refund was unsustainable, noting that compensation cess credit may be utilized only for payment of cess on outward supplies. The circulars were held authoritative and the petition was disposed of accordingly. Case-Laws GST Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765020