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Time limit for applying for refund of Coal Cess
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....ime limit for applying for refund of Coal Cess<br> Query (Issue) Started By: - Yogesh Ashar Dated:- 13-2-2026 Last Reply Date:- 16-2-2026 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear S....
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....ir / Madam One of our Client is a manufacturing unit whose 60% products are exported with payment of Tax. There has been a contentious issue with regards to the refund of cess on Coal used in capti....
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....ve power. My query is whether the 2 years limitation for application of refund referred in Section 54(1) of the CGST Act shall apply from the date of order of Gujrat High court in case of Patson ....
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....Papers (P.) Ltd. - 2025 (10) TMI 1123 - SC Order (SLP rejected on 27.10.2025) and another judgement in case of Atul Limited - 2025 (7) TMI 1768 - GUJARAT HIGH COURT dated 24.10.2025 [Gujarat....
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.... High Court] or from the date of exports Reply By Shilpi Jain: The Reply: It would be from the date of the exports. The court has only made the position of the law clear and thereby it ....
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....is so. Reply By KASTURI SETHI: The Reply: The date of export. Also see Clause (a) of Explanation 2 below Section 54(15) of the CGST Act. Reply By Sadanand Bulbule: The Reply: I endorse both ....
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....replies. Reply By KASTURI SETHI: The Reply: Dear Sir Ji, Thanks a lot for your stamp of approval. Reply By Yogesh Ashar: The Reply: Dear Seniors Thanks a lot for yo....
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