Lupin Limited Vs Union of India
Date: August 4, 2025
Subject Matter
Interest payable when amount not refunded within 60 days from the date of original application
Summary
The petitioner, a pharmaceutical company, filed two refund applications for Input Tax Credit (ITC) on exports for February and May 2022. The Assistant Commissioner initially granted only a partial refund, and the rest of the claim was rejected. The p…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. The petitioner, a company having its registered office in Verna, IDC, Salcete, South Goa, is aggrieved by the impugned order in appeal dated 07.03.2024 passed by the respondent no.2, thereby rejecting the appeal and upholding the orders in original dated 10.07.2023 and 07.2023. We have heard learned counsel Mr Jatin Arora for the…