Cess Refund Cannot Be Denied Merely Because Exports Were Made on Payment of IGST: SC

Union of India Vs Patson Papers Private Limited (Supreme Court of India)

The dispute concerned the entitlement of exporters to claim a refund of unutilised Input Tax Credit (ITC) of Compensation Cess paid on inputs, where exports were made on payment of Integrated GST (IGST) and the final exported goods themselves were not subject to Compensation Cess.

Before the Gujarat High Court, multiple writ petitions challenged Circular No. 45/19/2018-GST dated 30 May 2018 and Circular No. 125/44/2019-GST dated 18 November

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