https://www.taxtmi.com/forum/issue?id=119546 The departmental view per Circular No.45/19/2018 (para 5.3) denies refund of accumulated compensation cess where inputs were cess liable but exported outputs are not and exports are made on payment of IGST, allowing refund only for exports under bond/LUT; commentators dispute that position, citing Sections 54 CGST and 16 IGST as not prohibiting such refunds, arguing the circular conflicts with the statutory principle against exporting tax burdens and can be subject to legal challenge, while recommending export under LUT as a practical alternative. en-us Sat, 25 Jan 2025 12:29:30 +0530 Mon, 03 Feb 2025 19:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119546 The departmental view per Circular No.45/19/2018 (para 5.3) denies refund of accumulated compensation cess where inputs were cess liable but exported outputs are not and exports are made on payment of IGST, allowing refund only for exports under bond/LUT; commentators dispute that position, citing Sections 54 CGST and 16 IGST as not prohibiting such refunds, arguing the circular conflicts with the statutory principle against exporting tax burdens and can be subject to legal challenge, while recommending export under LUT as a practical alternative. Discussion-Forum GST Sat, 25 Jan 2025 12:29:30 +0530 https://www.taxtmi.com/forum/issue?id=119546