Background:
The entities whose procurements attract compensation cess but there is no compensation cess levy on final goods manufactured could have accumulated ITC of compensation cess. There has been an ambiguity about eligibility of refund of accumulated ITC of compensation cess in GST law.
This article would provide some light on eligibility of refund of accumulated ITC of compensation cess in case of export of goods without payment of IGST under bond or LUT, where the final goods are
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