2025-VIL-1192-GUJ
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SGST High Court Cases

GST - Refund of unutilized input tax credit of GST Compensation cess, Zero-rated supplies – Petitioner purchased coal and paid GST compensation cess on the inward supplies. Refund claim of accumulated cess credit on the zero-rated supplies made with payment of IGST – Rejection of refund claims on the ground that refund is admissible only on zero-rated supplies made without payment of tax - Whether the petitioner company is entitled to claim refund of the unutilized input tax credit of the GST compensation cess paid on the inward supplies of coal, which was used for the manufacture of goods exported as zero-rated supplies with payment of IGST – HELD - Under the GST law, the provisions relating to the availment of input tax credit and refund of accumulated credits are applicable mutatis mutandis to the GST compensation cess as well - the zero-rated supplies made with payment of IGST but without payment of Cess as Cess is not leviable on the finished products, is required to be considered to be zero-rated supplies made without payment of Cess as far as the refund of the accumulated Cess credit is concerned - Relying on the earlier judgments, the Court held that the petitioner, having paid IGST on the zero-rated exports, is not required to pay the GST compensation cess on such exports, and therefore, the petitioner is entitled to the refund of the accumulated input tax credit of the cess - The impugned orders rejecting the refund claims are quashed and the respondent authorities are directed to process the refund applications and sanction the refund of the GST compensation cess claimed by the petitioner – The petition is allowed
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