M/s CRYSTAL OVERSEAS v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
B.P. Colabawalla, Justice & Somasekhar Sundaresan, Justice
M/s CRYSTAL OVERSEAS
v.
THE UNION OF INDIA & ORS.
WRIT PETITION (L) No. 22566 of 2023 dated 20.01.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 10, 54 & 56 & Section 16
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No.1/1/2017 dated 26.07.2017
Decision : In favour of assessee
Refund of ITC – Compensation Cess – Export of beverages under LUT – Rejection by authorities on ground of “input tax” under Section 2(62) of CGST Act does not include Compensation Cess – Compensation Cess leviable under Section 8 of GST (Compensation to States) Act distinct from Composition Levy – Circulars dated 26.07.2017 and 18.11.2019 clarify refund of unutilized ITC of Compensation Cess admissible for zero-rated supplies – Held: Writ Petition allowed – Orders quashed – Refund granted with statutory interest under Section 56 of CGST Act within four weeks.
Represented By:
Counsel for the Petitioner: Rahul C. Thakar, with C. B. Thakar, Advocates
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