Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent

Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedentCase-LawsGSTThe HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess rela

Refund of unutilized input tax credit on compensation cess allowed under relevant circulars and Patson Papers precedent
Case-Laws
GST
The HC held that the respondent erred in rejecting the refund claim of unutilized input tax credit on compensation cess related to zero-rated supplies, misinterpreting relevant circulars. The petitioner, engaged in manufacturing and exporting goods exempt from compensation cess, was entitled to claim refund on coal purchased for production, similar to the

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