Refund of GST Compensation Cess on Exports Cannot Be Denied: Bombay HC

Sukraft Recycling Private Limited Vs Union of India (Bombay High Court) Refund of Compensation cess cannot be denied on export of products not leviable to Compensation Cess: Bombay HC The Bombay High Court has ruled that a manufacturer exporting goods can claim a refund for unutilized Input Tax Credit (ITC) of the compensation cess paid on raw materials, even if the exported final product is not subject to the cess. The case, Sukraft Recycling Private Limited v. Union of India, involved a manufacturer of Kraft Paper that uses coal as a raw material. While coal is subject to a compensation cess...