ABB Limited Vs Union of India & Ors
Date: March 31, 2026
Subject Matter
Assessees May Claim Re-Credit of Excise Duty on Exports Even if Rebate Claim is Time-Barred
Summary
The High Court has allowed the petitions, permitting the petitioners to file a substantive application for re-credit of excise duty paid on exported goods. This decision comes despite their original rebate claims being time-barred, as the Court affir…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Both these petitions raise common issues of law, hence the same are being disposed of by this common order. For convenience, we note the substantive prayers made in both the petitions which read thus:- “ Prayers in Writ petition No. 2188 of 2022 a) that this Hon’ble Court be pleased to issue a Writ of Certiorari or a Writ in the nature of Certio…