Refund Denial of Compensation Cess on Coal for Export Set Aside by Gujarat HC

Atul Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)

Refund of Compensation-Cess on coal used for manufacturing of goods, exported on payment of IGST but, no cess charged on exported goods

The Gujarat High Court, in the case of Atul Limited & Anr. v. Union of India & Ors., has ruled that a company can claim a refund of unutilized compensation cess paid on coal, even when the final goods are exported with the payment of Integrated Goods and Services Tax (IGST). This decision clarifies the interpretation of GST laws and circulars r

Please become a Premium member. If you are already a Premium member, login here to access the full content.