HC allows petitioner's claim for refund of unutilized Input Tax ...

Manufacturers Win Right to Claim Input Tax Credit Refund for Zero-Rated Exports Despite Previous Circular Restrictions

May 20, 2025

Case Laws GST HC

HC allows petitioner's claim for refund of unutilized Input Tax Credit (ITC) on compensation cess paid for coal used in manufacturing zero-rated export goods. The court held that when IGST is paid on zero-rated supplies, the petitioner is entitled to refund of input tax credit of compensation cess, notwithstanding restrictions in Circular No.125/44/2019. The respondents are directed to process and sanction the refund applications for the unutilized ITC, effectively quashing the previous adverse order and restoring the original refund sanctioning order.

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HC allows petitioner's claim for refund of unutilized Input Tax ...

Manufacturers Win Right to Claim Input Tax Credit Refund for Zero-Rated Exports Despite Previous Circular Restrictions

May 20, 2025

Case Laws GST HC

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