https://www.taxtmi.com/caselaws?id=801418 Refund of accumulated Compensation Cess input tax credit requires independent satisfaction of the statutory refund conditions. Credit accumulated from Compensation Cess paid on coal used in manufacturing leather products for domestic supply does not qualify merely because no Compensation Cess applies to the outward supply; the inverted tax structure category requires accumulation because input tax rates exceed output tax rates. Entitlement to avail credit and restricted utilisation solely for Compensation Cess payments do not create a cash-refund right. The refund formula applies only after substantive eligibility is established. Circular guidance on cess credit for zero-rated supplies under bond or LUT does not extend an unconditional refund entitlement to domestic outward supplies. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801418 Refund of accumulated Compensation Cess input tax credit requires independent satisfaction of the statutory refund conditions. Credit accumulated from Compensation Cess paid on coal used in manufacturing leather products for domestic supply does not qualify merely because no Compensation Cess applies to the outward supply; the inverted tax structure category requires accumulation because input tax rates exceed output tax rates. Entitlement to avail credit and restricted utilisation solely for Compensation Cess payments do not create a cash-refund right. The refund formula applies only after substantive eligibility is established. Circular guidance on cess credit for zero-rated supplies under bond or LUT does not extend an unconditional refund entitlement to domestic outward supplies. Case-Laws GST Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801418