cess refund for coal used to process fish product in case of export
taxpayer uses coal in boiler to process fish product.further he export fish product out of India.can he claim refund on cess used while purchased coal.
Yes, in case of domestic supply the Cess needs to be reversed as Cess is exempted on the outward supply and needs to be reversed.
But in case of export, the goods are not exempted, they become zero rated and Cess refund is available.
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