https://www.taxtmi.com/caselaws?id=771071 Gujarat HC held that petitioner was entitled to refund of unutilized input tax credit of compensation cess paid on coal used for manufacturing exported goods as zero-rated supplies. Court ruled that when exporter pays IGST under Section 16(3) of IGST Act and claims refund, they cannot utilize cess credit since cess is not payable on zero-rated supplies, making proviso to Section 11(2) of Cess Act inapplicable. Circular No.125/44/2019-GST was deemed misplaced by respondent. HC directed processing of refund applications and restored sanctioning order. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 09 Jun 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771071 Gujarat HC held that petitioner was entitled to refund of unutilized input tax credit of compensation cess paid on coal used for manufacturing exported goods as zero-rated supplies. Court ruled that when exporter pays IGST under Section 16(3) of IGST Act and claims refund, they cannot utilize cess credit since cess is not payable on zero-rated supplies, making proviso to Section 11(2) of Cess Act inapplicable. Circular No.125/44/2019-GST was deemed misplaced by respondent. HC directed processing of refund applications and restored sanctioning order. Case-Laws GST Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771071