https://www.taxtmi.com/article/detailed?id=16223 Refund of unutilised Compensation Cess input tax credit is available where cess has been paid on inputs used in making zero-rated exported goods. The proviso to section 11(2) of the Compensation to States Cess Act restricts utilisation of cess credit for payment of cess, but it does not bar refund when utilisation is impossible because the exported output does not attract Compensation Cess. Section 54(3) of the CGST Act, read with the zero-rating scheme, supports refund so exports remain free from embedded domestic tax burden. en-us Fri, 17 Apr 2026 08:25:44 +0530 Fri, 17 Apr 2026 09:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16223 Refund of unutilised Compensation Cess input tax credit is available where cess has been paid on inputs used in making zero-rated exported goods. The proviso to section 11(2) of the Compensation to States Cess Act restricts utilisation of cess credit for payment of cess, but it does not bar refund when utilisation is impossible because the exported output does not attract Compensation Cess. Section 54(3) of the CGST Act, read with the zero-rating scheme, supports refund so exports remain free from embedded domestic tax burden. Articles Goods and Services Tax - GST Fri, 17 Apr 2026 08:25:44 +0530 https://www.taxtmi.com/article/detailed?id=16223