Refund on compensation cess on coal.

Please clarify whether refund of Compensation cess on coal can be claimed under Inverted Tax Structure, in respect of domestic clearance???.
Replies (1)
No............ In term of Circular 45/19/2018 GST The refund for compensation Cess can claim only if the final/finished product is exported under LUT/Bond without payment of IGST .

Hence you cannot claim refund for compensation Cess in respect of IDS

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