https://www.taxtmi.com/caselaws?id=801263 Refund of accumulated Compensation Cess input tax credit on coal used for domestic outward supplies requires independent satisfaction of the inverted tax structure conditions under Section 54(3) of the CGST Act. Availability of Compensation Cess credit and absence of blocked-credit restrictions do not themselves create a cash-refund entitlement. Compensation Cess credit remains restricted to payment of Compensation Cess, but non-utilisability against other liabilities is not an independent refund ground. Rule 89(5) applies only after substantive refund eligibility is established. Circulars concerning zero-rated supplies do not support refund claims for domestic supplies merely because the output is not subject to Compensation Cess; the claims were therefore not admissible. 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=801263 Refund of accumulated Compensation Cess input tax credit on coal used for domestic outward supplies requires independent satisfaction of the inverted tax structure conditions under Section 54(3) of the CGST Act. Availability of Compensation Cess credit and absence of blocked-credit restrictions do not themselves create a cash-refund entitlement. Compensation Cess credit remains restricted to payment of Compensation Cess, but non-utilisability against other liabilities is not an independent refund ground. Rule 89(5) applies only after substantive refund eligibility is established. Circulars concerning zero-rated supplies do not support refund claims for domestic supplies merely because the output is not subject to Compensation Cess; the claims were therefore not admissible. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801263