Union Of India Vs Patson Papers Private Limited
Date: October 27, 2025
Subject Matter
Refund of Compensation Cess paid on coal utilized for manufacture of exported goods is allowed. HC ruling upheld.
Summary
The Supreme Court dismissed the Special Leave Petition (SLP) filed by the Union of India, thereby affirming the Gujarat High Court's decision. The High Court had ruled that exporters are entitled to claim a refund of unutilised Input Tax Credit (ITC)…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Delay condoned. In view of the finding recorded in paragraph 21 of the impugned order, we do not deem it necessary to exercise our jurisdiction under Article 136 of the Constitution of India. Accordingly, the Special Leave Petition is dismissed leaving the question of law, if any, open. Pending application(s), if any, shall stand disposed of