Lubrizol Advance Materials India Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court)
Date: March 3, 2026
Subject Matter
Refund Rejection for Export Services as Intermediary Set Aside for De Novo Consideration
Summary
The High Court has set aside the impugned order rejecting the petitioner's IGST refund claim and the corresponding show cause notice. The matter has been remanded for a de novo consideration because the authority failed to duly consider the petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. This Petition under Article 226 of the Constitution of India is filed praying for the following substantive reliefs:- “(a) that this Hon’ble Court be pleased to issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner’s case and after g…