HC: Assessee not responsible for Department's laches, entitled to claim 'Compensation-Cess' credit refund

Jharkhand HC holds that Assessee cannot be made to suffer on account of laches on part of Revenue in not communicating resolution comment pursuant to assessee’s detailed representation made  for refund of unutilized ITC of Compensation Cess(CC); Notes that matter pertains to non-refund of unutilized ITC on account of technical glitches on GST Portal by non-acceptance of refund application i...