Clean Energy Cess and States Compensation Cess serve different purposes; legislative policy determines any credit or set-off.
Case-Laws
GST
The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or connection with States Compensation Cess. Giving credit or set off in the payment is legislative policy which had to be reflected in the legislative scheme.
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