Gujarat High Court
Atul Limited vs Assistant Commissioner, Cgst And ... on 13 November, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
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C/SCA/9876/2025 CAV JUDGMENT DATED: 13/11/2025
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Reserved On : 10/10/2025
Pronounced On : 13/11/2025
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
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
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting Yes No
✓
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ATUL LIMITED & ANR.
Versus
ASSISTANT COMMISSIONER, CGST AND CENTRAL EXCISE DIVISION
VIII (VALSAD) & ANR.
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Page 1 of 30
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Appearance:
MR ABHAY Y DESAI(12861) for the Petitioner(s) No. 1,2
MS HETVI H SANCHETI(5618) for the Respondent(s) No. 1,2
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
CAV JUDGMENT
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
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. Learned
advocate Ms. Hetvi Sancheti waives service
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of notice of rule on behalf of the
respondents.
4. For the sake of convenience facts are
recorded from Special Civil Application
No.9876 of 2025.
5. Brief facts of the case are that the
petitioner no.1 company is engaged in the
manufacture and sale of various chemical
products including the supply of the said
products to SEZ units as well as exports
outside India. The petitioner is
registered under the provisions of the
Central/State Gods and Service Tax Act,
2017 (for short 'the GST Act') in the
State of Gujarat.
6. In order to manufacture the finished
products, the petitioner requires power in
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the form of electricity. Therefore, in
October, 2020 the petitioner purchased
coal from the market to generate its own
captive power via the captive power plant
for use in the manufacturing activity.
7. It is the case of the petitioner that
section 8 of the Goods and Service Tax
(Compensation to States) Act, 2017 (For
short "the Cess Act") provides for levy of
Cess on the supply of coal at the rate of
Rs.400/- per ton and therefore, the
vendors supplying the coal to the
petitioner charged the said levy and
collected the Cess from the petitioner.
8. The petitioner company, therefore,
availed the tax credit of the Cess charged
on the inward supplies of coal and filed
the refund claim of the accumulated Cess
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credit in respect of the zero-rated
supplies made with payment of Integrated
Goods and Service Tax (for short 'IGST').
The petitioner availed the Cess credit
amounting to Rs. 69,13,084/- on the inward
supplies of coal in the GSTR-3B return
filed for the month of October, 2020. The
petitioner accordingly filed a refund
application on 25.12.2021 under section 11
of the Cess Act, 2017 read with Section
16(3) of the IGST Act, 2017 as well as
Section 54(3) of the GST Act along with
Rule 89(4) of the CGST Rules, 2017 in FORM
RFD 01 seeking the refund of the
accumulated Cess credit amounting to Rs.
2,30,206/- which according to the
petitioner is proportionate to the zero-
rated supplies made with payment of IGST
but without payment of Cess since the Cess
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is not leviable on the finished goods in
question.
9. Respondent no.1 Additional
Commissioner CGST & Central Excise
Appeals, Surat issued a show cause notice
in FORM RFD 08 dated 10.01.2022 seeking to
reject the refund claim on the ground that
the refund of the accumulated Cess credit
can be claimed only in respect of zero-
rated supplies made without payment of
IGST and since the zero-rated supplies
have been made with payment of IGST, the
refund of the accumulated Cess credit
would not be admissible.
10. The petitioner company responded
against the impugned show cause notice
stating that the zero-rated supplies made
with payment of IGST but without payment
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of Cess as Cess is not leviable on the
finished products, the same is required to
be considered to be zero- rated supplies
made without payment of Cess as far as the
refund of the accumulated Cess credit is
concerned and hence prayed to allow the
refund claim.
11. Respondent no.1 passed the order in
FORM RFD 06 dated 08.02.2022, rejecting
the refund claim of the petitioner.
12. The petitioner company thereafter
filed the appeal against the impugned
refund rejection order before the
respondent no.2 in accordance with Section
107(1) of the GST Act which came to be
rejected vide order dated 28.02.2023,
relying on the impugned circular
No.45/19/2018-GST dated 30.05.2018 and
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Circular No.125/44/2019-GST dated
18.11.2019.
13. Petitioner company being aggrieved
with the impugned orders have preferred
the present petitions.
14. The issue involved in all these
petitions is simialr and therefore, facts
of each petition are not recorded for the
sake of brevity, however details of refund
claimed by the petitioner along with
amount of refund, tax period and date of
orders of rejection of the refund claim
are enumerated below in the tabular form:
Sr. SCA No. Period for Tax Amount of Date of Date of Date of
No. which the period in refund (Rs.) refund refund appeal
refund is FORM application rejection rejection
claimed GST in Form order in order in
RFD-01 GST RFD- FORM FORM GST
01 GST RFD- APL-04
1 11016 of April '18 Sep-19 7,06,30,525 28/08/2020 06/11/2020 31/01/2022
2025 to
March'19
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17/09/2020
2 10986 of April'20 Aug-20 70,29,925 22/04/2021 17/05/2021 19/05/2022
2025 to
August'20
3 10923 of Sept'20 Sep-20 7,88,202 12/06/2021 01/07/2021 19/05/2022
4 9876 of Oct'20 Oct-20 2,30,206 25/12/2021 08/02/2022 28/02/2023
5 10990 of Jan'21 Jan-21 9,12,317 30/11/2021 28/01/2022 28/02/2023
6 9966 of Feb'21 Feb-21 35,78,189 31/12/2021 28/02/2022 28/02/2023
7 9880 of March'21 Mar-21 21,34,567 31/12/2021 28/02/2022 28/02/2023
8 10911 of April'21 Jul-21 3,15,327 14/02/2023 19/04/2023 30/10/2023
2025 to
July'21
9 10927 of August'21 Nov-21 5,70,529 25/02/2023 19/04/2023 30/10/2023
2025 to
Nov'21
10 10983 of Dec'21 Feb-22 17,02,933 16/08/2023 13/10/2023 09/05/2024
2025 to
Feb'22
11 10905 of March'22 May-22 1,10,758 26/08/2023 20/10/2023 09/05/2024
2025 to
May'22
12 11001 of June'22 Sep-22 10,93,540 01/12/2023 29/01/2024 17/10/2024
2025 to
Sept'22
15. Learned advocate Mr.Abhay Desai for
the petitioner, relying on sections 9 and
11 of the Cess Act, submitted that the
said sections seeks to apply the
provisions of the GST Act, including the
GST Rules mutatis mutandis in relation to
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the levy and collection of the Cess as
well as claim of input tax credits of such
Cess and refunds thereof.
16. Learned advocate Mr. Desai further
submitted that the provisions related to
the availment of the tax credits contained
under section 16 of the GST Act as well as
provisions related to the refunds of the
accumulated credits contained under
section 16 of the IGST Act, 2017 read with
Sec.54 of the GST Act as well as Rule 89
of the CGST Rules, 2017, shall apply
mutatis mutandis to the claiming of the
tax credits of the Cess as well as
claiming of the refunds of the accumulated
credits of the said Cess.
17. Learned advocate Mr.Desai would
further submit that Section 16(1) of the
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GST Act provides for the entitlement of
the tax credit in respect of all the
inward supplies used or intended to be
used in the course of furtherance of
business. He further submitted that the
aforesaid provisions applied in the
context of the Cess Act by virtue of
Sec.11 of the said Act shall entail that
the taxpayer is entitled to the credit of
the Cess charged on inward supplies used
in the course of furtherance of business
and the petitioner, therefore, is
undisputedly entitled to the credit of the
Cess paid on the inward supplies of the
coal since the same is used by the
petitioner in the course of manufacture
and sale of finished products.
18. It was submitted by learned advocate
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Mr.Abhay Desai that the issue is now no
more res integra in view of the decision
of this Court in the case of Patson Papers
Pvt Ltd vs. Union of India. rendered in
Special Civil Application No. 26250 of
2022 which was followed by this Court in
the decision in case of Atul Ltd. v.
Union of India (Judgment dated 24.07.2025
rendered in Special Civil Application No.
19949 of 2022 and allied matters)
19. Per contra, learned advocate Ms.Hetvi
Sancheti for the respondent, conceded to
the fact that the issue is now no more res
integra pursuant to the decision of this
Court in Patson Papers (supra) and in case
of Atul Ltd. (supra) and therefore,
appropriate orders may be passed.
20. Having heard the learned advocates
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appearing for the respective parties and
having perused the material on record,
the issue on hand is no more res integra
pursuant to the decision of this Court in
case of Atul Ltd.(supra), wherein
following the decision in case of Patson
Papers (supra), the writ petitions were
disposed of with a direction to the
respondent to process refund application
of the petition to sanction the refund of
the CESS amount claimed on unutilised tax
credit observing as under:
"6 Having heard the learned advocates
appearing for the respective parties
and having perused the material on
record, it is not in dispute that this
Hon'ble Court has categorically held
that the respondent has rejected the
refund claim in a wrong manner by
misinterpreting the Circular No.
45/19/18 dated 30.05.2018 and Circular
No. 125/44/19 dated 18.11.2019. It is
further held that the petitioner in
such cases can claim for purchase of
coal used for manufacturing of goods
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exported being zero-rated supplies. It
was further held that the petitioner
may have paid the IGST on the goods
exported by it, however, the
petitioner was not required to pay any
compensation cess as the goods
manufactured by the petitioner are
exempted from the levy of tax.
6.1 This Hon'ble court in paras
6,7,8,18,19,20 and 21 of the said
decision has held as under:
"6 The petitioner is a public
limited company engaged in the
business of manufacture and sale
of dyes, dye intermediate,
chemicals etc. The petitioner
purchased coal for use in its
manufacturing process. The
petitioner also paid Cess under
the Cess Act in addition to the
GST for purchase of the coal. It
is the case of the petitioner that
while coal purchased by the
petitioner is liable to Cess,
however, the finished goods
manufactured by the petitioners
are not liable to GST compensation
Cess under the Cess Act.
Therefore, when the finished goods
manufactured by the petitioner are
exported outside the country on
payment of IGST as permitted by
Section 16 of the IGST Act, the
petitioner is entitled to the
refund of such IGST, however, the
petitioner is not required to pay
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Cess at the time of export of the
goods and as the exports being
zero rated supply and unutilized
input tax credit being fully
attributable to exports of the
petitioner, the petitioner claimed
refund of unutilized input tax
credit comprising of the GST
compensation Cess which was
initially granted to the
petitioner by the respondent-
authorities
7. However, subsequently, the show
cause notices were issued
proposing to reject the refund
applications on the basis of the
Circular No. 125/44/2019 dated
18/11/2019 read with para-5 of
Circular No 45/19/2018 dated
30/05/2018 wherein it is stated
that the refund of unutilized
Input Tax Credit qua Cess will be
available only if the export is
without payment of tax and as the
petitioner has paid IGST on the
goods which were exported, the
refund of Cess as well as the
relatable to the inputs utilized
for production of the goods which
are exported was held to be
inadmissible. The petitioner in
the reply clarified that the
petitioner has not paid any GST
compensation Cess on the goods
exported and as such goods being
zero rated supply, the petitioner
is entitled to the refund of Cess
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as the provisions of the Cess Act
shall apply mutatis mutandis as
the same would be applicable in
case of the GST. Respondent no 3
also issued notices proposing to
withdraw the refund of Cess
already granted to the petitioner
8. Being aggrieved, the petitioner
has challenged such show cause
notice proposing to recover the
refund already sanctioned as well
as rejecting the refund
applications filed by the
petitioners for refund of the Cess
paid while purchasing the coal
which was utilized for manufacture
of the goods which are exported by
the petitioner.
XXX XXX XXX
18. Having heard the learned
advocates appearing for both the
parties and considering the facts
and material available on the
record, following undisputed facts
emerge.
(1) The petitioners have purchased
the coal on payment of Cess and as
such the petitioner is entitled to
the Input Tax Credit on such Cess
amount. The petitioner has
utilized the coal purchased for
manufacture of the goods which are
exported.
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(2) The petitioner paid the IGST
at the time of export of the goods
which was refunded by the Custom
Authorities as per the provision
of Section 54(3) read with Section
16 of the IGST Act being a zero
rated supply.
(3) The petitioner therefore filed
the refund claim application to
claim the Input Tax Credit of the
Cess amount which was paid by the
petitioner while purchasing the
coal and as such coal was utilized
for manufacture of exported goods
19. In view of the above, it would
be germane to refer to the
relevant provisions of the CGST
Act and the IGST Act as well as
the Cess Act.
19.1. Section 54(3) of the CGST
Act reads as under
"Section 54 - Refund of tax-
(1).....
(2).....
(3) Subject to the provisions of
sub-section (10), a registered
person may claim refund of any
unutilised input tax credit at the
end of any tax period:
PROVIDED that no refund of
unutilised input tax credit shall
be allowed in cases other than
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(i) zero rated supplies made
without payment of tax;
(ii) where the credit has
accumulated on account of rate of
tax on inputs being higher than
the rate of tax on output supplies
(other than nil rated or fully
exempt supplies), except supplies
of goods or services or both as
may be notified by the Government
on the recommendations of the
Council:
PROVIDED also that no refund of
input tax credit shall be allowed,
if the supplier of goods or
services or both avails of
drawback in respect of central tax
or claims refund of the integrated
tax paid on such supplies."
19.2. Section 16 of the IGST Act
reads as under
"Section 16. Zero rated supply.-
(1) "zero rated supply means any
of the following supplies of goods
or services or both, namely:-
(a) export of goods or services or
both; or
(b) supply of goods or services or
both [for authorised operations)
to a Special Economic Zone
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developer or a Special Economic
Zone unit.
(2) Subject to the provisions of
sub-section (5) of section 17 of
the Central Goods and Services Tax
Act, credit of input tax may be
availed for making zero-rated
supplies, notwithstanding that
such supply may be an exempt
supply.
[(3) A registered person making
zero rated supply shall be
eligible to claim refund of
unutilised input tax credit on
supply of goods or services or
both, without payment of
integrated tax, under bond or
Letter of Undertaking, in
accordance with the provisions of
section 54 of the Central Goods
and Services Tax Act or the rules
made thereunder, subject to such
conditions, safeguards and
procedure as may be prescribed
PROVIDED that the registered
person making zero rated supply of
goods shall, in case of non-
realisation of sale proceeds, be
liable to deposit the refund so
received under this sub-section
along with the applicable interest
under section 50 of the Central
Goods and Services Tax Act within
thirty days after the expiry of
the time limit prescribed under
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the Foreign Exchange Management
Act, 1999 (42 of 1999) for receipt
of foreign exchange remittances,
in such manner as may be
prescribed
(4) The Government may, on the
recommendation of the Council, and
subject to such conditions.
safeguards and procedures, by
notification, specify
(1) a class of persons who may
make zero rated supply on payment
of integrated tax and claim refund
of the tax so paid [in accordance
with the provisions of section 54
of the Central Goods and Services
Tax Act or the rules made
thereunder].
(ii) a class of goods or services
(or both, on zero rated supply of
which, the supplier may pay
integrated tax and claim the
refund of tax so paid in
accordance with the provisions of
section 54 of the Central Goods
and Services Tax Act or the rules
made thereunder]]
[(5) Notwithstanding anything
contained in sub sections (3) and
(4), no refund of unutilised input
tax credit on account of zero
rated supply of goods or of
integrated tax paid on account of
zero rated supply of goods shall
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be allowed where such zero rated
supply of goods are subjected to
export duty]
19.3. Section 11(2) of the Cess
Act reads as under
"Section 11 Other provisions
relating to cess
(2) The provisions of the
Integrated Goods and Services Tax
Act, and the rules made
thereunder. including those
relating to assessment, input tax
credit, non-levy, short-levy,
interest, appeals, offences and
penalties, shall, mutatis
mutandıs, apply in relation to the
levy and collection of the cess
leviable under section 8 on the
inter-State supply of goods and
services, as they apply in
relation to the levy and
collection of integrated tax on
such inter-State supplies under
the said Act or the rules made
thereunder
PROVIDED that the input tax credit
in respect of cess on supply of
goods and services leviable under
section 8, shall be utilised only
towards payment of said cess on
supply of goods and services
leviable under the said section
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20. The relevant paragraphs of the
circulars relied upon by the
respondents also reads as under
20.1. Para-5 of Circular
No.45/19/2018 dated 30/05/2018
reads as under
"5. Refund of unutilized input tax
credit of compensation cess
availed on inputs in cases where
the final product is not subject
to the levy of compensation cess:
5.1 Doubts have been raised
whether an exporter iS eligible to
claim refund of unutilized input
tax credit of compensation cess
paid on inputs, where the final
product is not leviable to
compensation cess. For instance,
cess is levied on coal, which is
an input for the manufacture of
aluminum products, whereas cess is
not levied on aluminum products
5.2 In this regard, section 16(2)
of the Integrated Goods and
Services Tax Act, 2017 (IGST Act
for short) states that, subject to
the provisions of section 17(5) of
the CGST Act, credit of input tax
may be availed for making zero
rated supplies Further, as per
section 8 of the Goods and
Services Tax (Compensation to
States) Act, 2017, (hereafter
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referred to as the Cess Act), all
goods and services specified in
the Schedule to the Cess Act are
leviable to cess under the Cess
Act, and vide section 11 (2) of
the Cess Act, section 16 of the
IGST Act is mutatis mutandis made
applicable to inter-State supplies
of all such goods and services.
Thus, it implies that all supplies
of such goods and services are
zero rated under the Cess Act.
Moreover, as section 17(5) of the
CGST Act does not restrict the
availment of input tax credit of
compensation cess on coal, it is
clarified that a registered person
making zero rated supply of
aluminum products under bond or
LUT may claim refund of unutilized
credit including that of
compensation cess paid on coal.
5.3 Such registered persons may
also make zero-rated supply of
aluminum products on payment of
integrated tax but they cannot
utilize the credit of the
compensation cess paid on coal for
payment of integrated tax in view
of the proviso to section 11(2) of
the Cess Act, which allows the
utilization of the input tax
credit of cess, only for the
payment of cess on the outward
supplies. Accordingly, they cannot
claim refund of compensation cess
in case of zero-rated supply on
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payment of integrated tax."
20.2. Para-42 of Circular
No.125/44/2019 dated 18/11/2019
reads as under:
"Guidelines for claims of refund
of Compensation Cess
42. Doubts have been raised
whether a registered person is
eligible to claim refund of
unutilized input tax credit of
compensation cess paid on inputs,
where the zero-rated final product
is not leviable to compensation
cess. For instance, cess is levied
on coal, which is an input for the
manufacture of aluminium products.
whereas cess is not levied on
aluminium products. In this
context, attention is invited to
section 16(2) of the Integrated
Goods and Services Tax Act, 2017
(hereafter referred to as the
"IGST Act") which states that,
subject to the provisions of
section 17(5) of the CGST Act,
credit of input tax may be availed
for making zero rated supplies.
Further, section 16 of the IGST
Act has been mutatis mutandis made
applicable to inter-State supplies
under the Cess Act vide section 11
(2) of the Cess Act. Thus, it
implies that input tax credit of
Compensation Cess may be availed
for making zero-rated supplies.
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Further, by virtue of section
54(3) of the CGST Act, the refund
of such unutilized ITC shall be
available. Accordingly, it is
clarified that a registered person
making zero rated supply of
aluminium products under bond or
LUT may claim ref refund of
unutilized credit including that
of compensation cess paid on coal.
Such registered persons may also
make zero-rated supply of
aluminium products on payment of
Integrated tax but they cannot
utilize the credit of the
compensation cess paid on coal for
payment of Integrated tax in view
of the proviso to section 11(2) of
the Cess Act, which allows the
utilization of the input tax
credit of cess, only for the
payment of cess on the outward
supplies."
21. On a conjoint reading of above
provisions of the GST Act, IGST
ACT and the GST (Compensation to
State) Act, 2017 (for short 'the
Cess Act') as well as para-5 of
the Circular No.45/19/2018 and
para-42 of Circular No
125/44/2019, the respondent
authority appears to have
misinterpreted the circulars while
rejecting the refund claim
applications filed by the
petitioner for refund of input tax
credit of cess paid by the
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petitioner for purchase of coal
utilized for manufacture of the
goods which are exported. As per
the provision of Section 54(3) of
the GST Act read with Section
16(3) of the IGST Act and Section
11(2) of the Cess Act, the
petitioner can claim the refund of
unutilized input tax credit for
purchase of coal used for
manufacture of goods exported
being zero rated supply The
petitioner has paid IGST on the
goods exported by it, however, the
petitioner was not required to pay
any compensation cess as the goods
manufactured by the petitioner are
exempted from the levy of
compensation cess Therefore, while
applying the above provisions,
admittedly the compensation cess
was not paid at the time of export
of goods by the petitioner, the
petitioner, therefore, is entitled
to refund of input tax credit of
the compensation cess paid on
purchase of the coal utilized for
the purpose of manufacture of the
goods which are exported as zero
rated supply on payment of IGST by
the petitioner. Therefore,
reliance placed by the respondent
on para-42 of the Circular No.
125/44/2019 dated 18/11/2019 is
misplaced because the said
circular was issued clarifying the
eligibility to claim refund of
unutilized input tax credit of
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compensation cess paid on input,
where the zero rated final product
is not leviable with compensation
cess. However, the circular refers
to the provision of Section 16(2)
of the IGST Act that the
registered person making zero
rated supply of aluminum products
under bond or may claim refund of
unutilized credit including that
of compensation cess paid on coal.
The circular further clarifies
that when the registered person
make a zero rated supply of
product on payment of integrated
tax, they cannot utilize the
credit of the compensation cess
paid on coal for payment of
Integrated tax in view of the
proviso to Section 11(2) of the
Cess Act, as the said proviso
allows the utilization of the
input tax credit of cess, only for
the payment of cess on the outward
supplies. However, when the
petitioner has paid the IGST under
Section 16(3) of the IGST Act on
the zero rated supply and refund
is claimed by the payment of such
IGST, the petitioner admittedly
would not be able to utilize input
tax credit of cess as cess is not
payable on the zero rated supply
Therefore, proviso to Section
11(2) of the Act would not be
applicable in the facts of the
case and the petitioner would be
entitled to refund of the
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unutilized input tax credit on
cess paid on purchase of coal
utilized for the purpose of
manufacture of goods which are
exported."
7 The facts and law enumerated in
the case of Patson Papers (supra),
would be squarely applicable to the
facts of the present case. In Patson
Papers(supra), the company was engaged
in the business of manufacturing of
dyes and there was purchased of coal
for the manufacturing process. The
Company was involved in production of
finished goods, which was not liable
to GST. Finished goods were exported
being zero rated supply. Therefore,
the petitioner in the case of Patson
Papers(supra), had applied for refund
of compensation cess on purchase of
coal for manufacturing of the finished
goods.
7.1 In the instant case, the Company
is also engaged in manufacturing and
sale of various chemical products on
supply to SEZ as well as for export
and for the production of the same,
coal was purchased from open market
and generated its own captive power
via captive power plant. Therefore,
cess charge invoice supplies were
demanded by way of refund case, the
same was rejected by relying on
Circular No. 45/19/2018-GST dated
30.05.2018 as well as Circular No.
125/44/2019-GST dated 18.11.2019.
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7.2 Therefore, the facts of the
present case and that being in the
case of Patson Papers(supra), are
absolutely identical and the law
envisaged therein would be squarely
applicable to the facts of the present
case.
8 In view of the decision and law
laid down by this Court in the case of
Patson Papers (supra), the present
petitions stands allowed. The
respondent is directed to process
refund application of the petitioner
to sanction the refund of the CESS
amount claimed on unutilized tax
credit. The impugned orders in both
writ petitions passed by the
respondent are quashed and set aside.
Rule is made absolute to the aforesaid
extent."
21. In view of above dictum of law, the
petitions stand allowed. The respondent is
directed to process refund application of
the petitioner to sanction the refund of
the CESS amount claimed on unutilized tax
credit. The impugned orders in all the
writ petitions passed by the respondents
are quashed and set aside. Rule is made
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absolute to the aforesaid extent. No order
as to costs.
(BHARGAV D. KARIA, J)
(PRANAV TRIVEDI,J)
RAGHUNATH R NAIR
