Refund on cess

Circular No. 1/1/2017-Compensation Cess dated: 26th July, 2017
provisions of section 16 of the IGST Act, 2017,Exporter will be eligible for refund of input tax credit of Compensation Cess relating to goods exported

YES ,.. THE ONLY IS THE CONDITION IS THAT YOU ARE EXPORTER & EXPORTING YOU GOODS IN THAT CASE YOU CAN CLAIM REFUND FOR CESS

OTHERWISE THE CIRCULAR 1/1/2017 DEFINES THE APPLICABILITY OF CESS NOT HE REFUND OF CESS