https://www.taxtmi.com/caselaws?id=780327 SC dismissed the special leave petition and declined to exercise jurisdiction under Art. 136, thereby upholding the HC's conclusion that the petitioner is entitled to refund of unutilized input tax credit of cess paid on inputs used to manufacture goods for export. The HC had found that where IGST was paid under Section 16(3) on zero-rated supplies and cess is not payable on those supplies, the proviso to Section 11(2) does not apply and the unutilized ITC of cess is refundable, despite challenges to Circulars issued under Section 168. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 28 Oct 2025 08:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780327 SC dismissed the special leave petition and declined to exercise jurisdiction under Art. 136, thereby upholding the HC's conclusion that the petitioner is entitled to refund of unutilized input tax credit of cess paid on inputs used to manufacture goods for export. The HC had found that where IGST was paid under Section 16(3) on zero-rated supplies and cess is not payable on those supplies, the proviso to Section 11(2) does not apply and the unutilized ITC of cess is refundable, despite challenges to Circulars issued under Section 168. Case-Laws GST Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780327