https://www.taxtmi.com/article/detailed?id=14943 Unutilised input tax credit of compensation cess paid on coal used in manufacture of exported goods that are not leviable to cess is refundable under the refund mechanism for input tax credit and the IGST zero rating framework, because the proviso restricting utilisation of cess credit toward cess payment does not apply where no cess is payable on the outward supply; circulars disallowing utilisation for IGST do not bar refund of genuinely unutilised cess credit. en-us Mon, 11 Aug 2025 08:44:14 +0530 Mon, 11 Aug 2025 08:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14943 Unutilised input tax credit of compensation cess paid on coal used in manufacture of exported goods that are not leviable to cess is refundable under the refund mechanism for input tax credit and the IGST zero rating framework, because the proviso restricting utilisation of cess credit toward cess payment does not apply where no cess is payable on the outward supply; circulars disallowing utilisation for IGST do not bar refund of genuinely unutilised cess credit. Articles Goods and Services Tax - GST Mon, 11 Aug 2025 08:44:14 +0530 https://www.taxtmi.com/article/detailed?id=14943