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Query Answer
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My query is regarding allowance of refund of compensation cess charged on steam coal used by textile processor doing jobwork of processing of cloth belonging to customers under inverted duty structure under the GST

Reply

Refund of Cess can be claimed only in case of exports made without payment of tax under LUT bond as per circular no. 45/2018 issue by CBIC dated 30.05.2018.

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