Atul Limited & Anr. Vs Union of India & Ors. (Gujarat High Court)
Date: July 23, 2025
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Subject Matter
Refund Denial of Compensation Cess on Coal for Export Set Aside by Gujarat HC
Summary
Refund of Compensation-Cess on coal used for manufacturing of goods, exported on payment of IGST but, no cess charged on exported goodsThe Gujarat High Court, in the case of Atul Limited & Anr. v. Union of India & Ors. , has ruled that a comp…