Atul Limited & Anr Vs Assistant Commissioner
Date: November 13, 2025
Subject Matter
Compensation Cess Paid on Coal is Refundable for Exports Made Under IGST Payment (Zero-Rated)
Summary
This common judgment addresses a batch of petitions filed by the same petitioner (a chemical manufacturer) seeking a refund of accumulated Compensation Cess paid on the inward supply of coal used to generate captive power for manufacturing. The finis…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Abhay Y. Desai for the petitioners and learned advocate Ms. Hetvi H. Sancheti for respondents. 2. Since all these petitions pertain to refund claim of the same petitioner for different periods, they have been heard together and would be disposed of by this common judgment. 3. Rule returnable forthwith.…