Exporters Entitled to Refund of Swachh Bharat Cess Even If Missed in Original Claim

Icertis Solutions Pvt. Ltd. Vs Commissioner of (Appeals-II) (CESTAT Mumbai)

The appellant, a service provider exporting services classified as Business Support Service and Business Auxiliary Service, accumulated Input Tax Credit (ITC) as a result of these exports. The appellant filed and received sanctions for the refund of the accumulated Cenvat balance under Rule 5 of the Cenvat Credit Rules, 2004.

Following the sanction of the initial refund, the appellant realized that they had inadvertently failed to claim the refund for the Swatch Bha

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