ATUL LIMITED & ANR. v. ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE DIVISION VIII (VALSAD) & ANR. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
ATUL LIMITED & ANR.
v.
ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE DIVISION VIII (VALSAD) & ANR.
R/SPECIAL CIVIL APPLICATION NO. 9876 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 9880 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 9966 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10905 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10911 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10923 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10927 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10983 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10986 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 10990 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11001 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 11016 of 2025 dated 13.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 8, 54 & 107 & Section 16
Rule Number : Rule 89
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No.45/19/2018-GST dated 30.05.2018
Decision : In favour of assessee
Refund of unutilized ITC – Compensation Cess – Zero-rated supplies – Export of goods – Petitioners purchased coal paying cess but exported goods not liable to Cess – Filed refund applications for accumulated Cess credit on zero-rated supplies made with payment of IGST but without payment of Cess – Refund rejected relying on Circular No.45/19/2018 & No.125/44/2019 on ground of refund available only for exports without payment of tax – Petitioner contended entitled to refund as coal used for manufacturing exported goods being zero-rated supply – Issue covered by decisions in Patson Papers and Atul Ltd wherein Court sanctioned refund – Under Section 54(3) of CGST Act read with Section 16(3) of IGST Act and Section 11(2) of Cess Act, petitioner entitled to refund of unutilized ITC of Cess, though IGST paid on exports, no compensation cess payable on finished goods – Circular misinterpreted by authorities – Held: Petitions allowed – Orders quashed – Refund applications to be processed and sanctioned.
Represented By:
Counsel for the Petitioner: Abhay Y Desai
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