Refund of Compensation cess cannot be denied on export of products not leviable to Compensation Cess


Last updated: 17 September 2025

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in the case of Sukraft Recycling Private Limited v. Union of India & Ors. [Writ Petition No. 540 of 2024, order dated August 21, 2025] held that unutilized Input Tax Credit (ITC) of compensation cess paid on raw material (coal) used in the manufacture of Kraft Paper exported as a zero-rated supply is refundable.

Citation :
Writ Petition No. 540 of 2024, order dated August 21, 2025

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Bimal Jain
Published in GST
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