https://www.taxtmi.com/article/detailed?id=15113 An exporter of goods that are zero-rated and not leviable to compensation cess is entitled to refund of unutilized input tax credit of compensation cess paid on inputs; the Compensation to States Act provides an independent refund mechanism distinct from the IGST/CGST refund route, so choosing the IGST payment option or not filing a bond/LUT does not extinguish the statutory refund entitlement where export and non leviability of the final product to compensation cess are established. en-us Mon, 22 Sep 2025 08:33:56 +0530 Mon, 22 Sep 2025 08:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15113 An exporter of goods that are zero-rated and not leviable to compensation cess is entitled to refund of unutilized input tax credit of compensation cess paid on inputs; the Compensation to States Act provides an independent refund mechanism distinct from the IGST/CGST refund route, so choosing the IGST payment option or not filing a bond/LUT does not extinguish the statutory refund entitlement where export and non leviability of the final product to compensation cess are established. Articles Goods and Services Tax - GST Mon, 22 Sep 2025 08:33:56 +0530 https://www.taxtmi.com/article/detailed?id=15113