https://www.taxtmi.com/caselaws?id=775700 The HC held that the rejection of the refund claim for unutilized input tax credit on compensation cess was incorrect, as the petitioner's zero-rated supplies involved goods exempt from compensation cess. The court relied on precedent establishing that refund claims on inputs like coal used in manufacturing exported goods qualify for compensation cess refund despite IGST payment. The respondent's reliance on Circulars No. 45/19/2018 and 125/44/2019 was found to be a misinterpretation. The HC quashed the impugned orders rejecting the refund and directed the respondent to process and sanction the refund claim for the compensation cess on unutilized input tax credit. The petitions were allowed. en-us Thu, 24 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775700 The HC held that the rejection of the refund claim for unutilized input tax credit on compensation cess was incorrect, as the petitioner's zero-rated supplies involved goods exempt from compensation cess. The court relied on precedent establishing that refund claims on inputs like coal used in manufacturing exported goods qualify for compensation cess refund despite IGST payment. The respondent's reliance on Circulars No. 45/19/2018 and 125/44/2019 was found to be a misinterpretation. The HC quashed the impugned orders rejecting the refund and directed the respondent to process and sanction the refund claim for the compensation cess on unutilized input tax credit. The petitions were allowed. Case-Laws GST Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775700