https://www.taxtmi.com/caselaws?id=468400 Refund claims for unutilized compensation cess credit relating to zero-rated supplies were not finally decided on merits. The High Court noted the competing positions on the GST and cess provisions, along with reliance on the relevant circular and later decisions on refund of compensation cess credit in export and SEZ supply cases. It held that the departmental rejection required reconsideration in light of those authorities. The rejection and appellate orders were set aside, and the matter was remanded to the original authority for a fresh decision after hearing the petitioner and in accordance with law. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 04 May 2026 19:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468400 Refund claims for unutilized compensation cess credit relating to zero-rated supplies were not finally decided on merits. The High Court noted the competing positions on the GST and cess provisions, along with reliance on the relevant circular and later decisions on refund of compensation cess credit in export and SEZ supply cases. It held that the departmental rejection required reconsideration in light of those authorities. The rejection and appellate orders were set aside, and the matter was remanded to the original authority for a fresh decision after hearing the petitioner and in accordance with law. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468400