Refund of Accumulated Credit of Compensation Cess can’t be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]

By Taxscan Team - On June 29, 2022 2:40 pm - 2 mins read
Refund - compensation cess - ITC - Credit Ledger - HC - taxscan

The Madhya Pradesh High Court has disallowedrefund of accumulated credit of compensation cess in the absence of ITC of cess in Credit Ledger for relevant period. The petitioner challenged the show cause notices issued and the consequential orders passed by the competent authority refusing claim for refund of accumulated credit of compensation cess. The revenue…

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