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 Bharat Cess (SBC) paid on the same input services. Conse...