https://www.taxtmi.com/caselaws?id=782165 HC held that refund of unutilised input tax credit of GST Compensation Cess paid on coal is admissible where the finished goods are exported as zero-rated supplies with payment of IGST. Relying on prior decisions, HC held that since cess is not leviable on zero-rated supplies, the petitioner cannot utilise the cess credit, and the bar under the proviso to Section 11(2) of the Compensation Cess Act does not apply. The respondents were directed to process and sanction the refund of the cess amount claimed, and the impugned orders rejecting such refund were quashed. The petitions were allowed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782165 HC held that refund of unutilised input tax credit of GST Compensation Cess paid on coal is admissible where the finished goods are exported as zero-rated supplies with payment of IGST. Relying on prior decisions, HC held that since cess is not leviable on zero-rated supplies, the petitioner cannot utilise the cess credit, and the bar under the proviso to Section 11(2) of the Compensation Cess Act does not apply. The respondents were directed to process and sanction the refund of the cess amount claimed, and the impugned orders rejecting such refund were quashed. The petitions were allowed. Case-Laws GST Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782165