Patson Papers Private Limited Vs Union Of India & Ors
Date: March 28, 2025
Subject Matter
Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed
Summary
The case law involves several petitions challenging two circulars issued under Section 168 of the Central Goods and Services Tax Act, which clarify that refunds for Input Tax Credit (ITC) on Compensation Cess paid on inputs will not be allowed if exp…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Hardik V. Vora for the petitioner in Special Civil Application No.26250 of 2022 and learned advocate Mr. Uchit Sheth for the petitioners in Special Civil Application No.20341 of 2022 and Special Civil Application No.19279 of 2023 and learned advocate Mr. Maunil G. Yajnik for the respondents. 2. All these three peti…