cess of goods is rufndable in export sales

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Plz. Confirm when panmasala export and cess of panmasala is refundable
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Yes

Circular No.1 /1/2017-Compensation Cess dt 26 July 2017:- 

.

 Exporter will be eligible for refund of Compensation Cess paid on goods exported by him [on similar lines as refund of IGST under section 16(3) (b) of the IGST, 2017]; 

 

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