Supreme Court - Daily Orders
Union Of India vs Messrs Meghmani Organochem Limited on 22 September, 2025
ITEM NO.44 COURT NO.8 SECTION III
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No.1239/2025
[Arising out of impugned final judgment and order dated 14-06-2024
in SCA No. 1202/2024 passed by the High Court of Gujarat at
Ahmedabad]
UNION OF INDIA & ORS. Petitioner(s)
VERSUS
MESSRS MEGHMANI ORGANOCHEM LIMITED & ANR. Respondent(s)
Date : 22-09-2025 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE J.B. PARDIWALA
HON'BLE MR. JUSTICE K.V. VISWANATHAN
For Petitioner(s) :Mr. N.Venkataraman, A.S.G.
Mr. Gurmeet Singh Makker, AOR
Mr. V C Bharathi, Adv.
Ms. Pankhuri Srivastava, Adv.
Mr. Sarthak Karol, Adv.
Mr. Sushil Raaja, Adv.
Ms. Rajeshwari Shankar, Adv.
For Respondent(s) :
UPON hearing the counsel the Court made the following
O R D E R
1. The High Court relying on its decision rendered in the case of “Britannia Industries Limited vs. Union of India” reported in 2020 (42) G.S.T.L. 3 (Guj) accepted the arguments canvassed on behalf of Signature Not Verified Digitally signed by CHANDRESH Date: 2025.09.23 the respondent herein-original petitioner that an SEZ Unit is 17:40:25 IST Reason:
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entitled in law to claim the refund of unutilised ITC accumulated under Rule 89 of CGST Rules on the ground that exports are made without payment of tax under LUT.
2. Mr. Chandrashekhara Bharathi, the learned counsel appearing for the revenue submitted that Britannia Industries Limited (supra) was challenged before this Court, however, the challenge failed on the ground of low tax effect. He would submit that it is only the supplier who could have preferred the application claiming a refund of the unutilised ITC accumulated under Rule 89 of the CGST Rules and not the SEZ Unit.
3. In the peculiar facts and circumstances of the case and having regard to the amount which has been ordered to be refunded, we are not inclined to interfere with the impugned order. However, the question of law is kept open.
4. The Special Leave Petition is, accordingly, dismissed.
5. Pending application(s), if any, stands disposed of.
(CHANDRESH) (POOJA SHARMA)
ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
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