Refund of ITC on GST compensation cess

Pradeep Kumar Sarangi (Account Executive) (121 Points)

25 September 2024  
Dear Experts,

Whether refund can be claimed for unutilized GST compensation cess. one my client has procurement of coal for his home consumptions. But due to restriction of ITC on availed cess cannot be set off with the output tax. In this scenario can he is eligible for refund process of unutilized cess amount.

please guide

Thanks
Pradeep