https://www.taxtmi.com/caselaws?id=801421 Refund of unutilised Compensation Cess input tax credit requires independent satisfaction of statutory refund categories, including the inverted tax structure. Entitlement to take input tax credit and the restriction that Compensation Cess credit may be used only to pay Compensation Cess do not themselves create a cash-refund right. Non-levy of Compensation Cess on domestic outward supplies or inability to set off the credit against other GST liabilities is insufficient. The cited circulars cover Compensation Cess credit attributable to qualifying zero-rated supplies and do not extend an unconditional refund facility to domestic supplies. Rule 89(5) applies only after substantive refund eligibility is established. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801421 Refund of unutilised Compensation Cess input tax credit requires independent satisfaction of statutory refund categories, including the inverted tax structure. Entitlement to take input tax credit and the restriction that Compensation Cess credit may be used only to pay Compensation Cess do not themselves create a cash-refund right. Non-levy of Compensation Cess on domestic outward supplies or inability to set off the credit against other GST liabilities is insufficient. The cited circulars cover Compensation Cess credit attributable to qualifying zero-rated supplies and do not extend an unconditional refund facility to domestic supplies. Rule 89(5) applies only after substantive refund eligibility is established. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801421