Ambuja Cement Limited Vs Union of India
Date: November 5, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): PIYUSH AGRAWAL
Subject Matter
Tax-Paying Parties, Not Just Depositors, Can Claim Refunds Under Section 54
Summary
The petitioner, UltraTech Cement Ltd., entered into an Engineering, Procurement, and Construction (EPC) contract with M/s Howe Engineering Projects India Pvt. Ltd. ( HEPIPL ) for a plant debottlenecking project. Payment and Tax: The petitioner remitt…
FULL TEXT OF THE ORDER OF ITAT ALLAHABAD 1. Heard Mr. Ashish Agrawal, learned counsel for the petitioner, Mr. Anoop Trivedi, learned Additional Advocate General assisted by Mr. Ravi Shanker Pandey, learned ACSC for the State-respondent nos. 4 and 5, Mr. Saumitra Singh, learned counsel for respondent nos. 1 and 2 and Mr. Ramesh Chandra Shukla for respondent no. 3. 2. By means of present petition, t…