https://www.taxtmi.com/caselaws?id=801269 Refund of accumulated Compensation Cess input tax credit under the inverted duty structure requires satisfaction of the substantive conditions in section 54(3) of the CGST Act: accumulation must result from a higher tax rate on inputs than on output supplies, subject to exclusions for nil-rated or fully exempt supplies. Compensation Cess paid on coal, coupled with no cess on domestic leather-product supplies, does not independently satisfy that test. Input tax credit availability, restricted utilisation under the Compensation Cess Act, and refund entitlement are distinct. Rule 89(5) applies only after statutory eligibility is established; circulars on zero-rated supplies do not support refunds for these domestic supplies. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801269 Refund of accumulated Compensation Cess input tax credit under the inverted duty structure requires satisfaction of the substantive conditions in section 54(3) of the CGST Act: accumulation must result from a higher tax rate on inputs than on output supplies, subject to exclusions for nil-rated or fully exempt supplies. Compensation Cess paid on coal, coupled with no cess on domestic leather-product supplies, does not independently satisfy that test. Input tax credit availability, restricted utilisation under the Compensation Cess Act, and refund entitlement are distinct. Rule 89(5) applies only after statutory eligibility is established; circulars on zero-rated supplies do not support refunds for these domestic supplies. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801269