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AQUA POLYMERS vs. UNION OF INDIA & OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

SANJEEV KUMAR
PUNEET GUPTA
Pet. Counsel
Jatin Mahajan
Res. Counsel
Jagpaul Singh

Petitioner / Applicant

AQUA POLYMERS

Respondent UNION OF INDIA & OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Apr 4, 2025
Order No.

WP(C) No. 2104/2022

Citation

2025(4) TAXREPLY 12870
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ORDER

JUDGMENT SANJEEV KUMAR 1. The petitioner is an industrial unit engaged in the production and supply of Blow Molding Water Tanks to various manufacturers and customers across the country. The petitioner is aggrieved of the refund orders dated 1st April, 2022 and 20th June, 2022 passed by the Deputy Commissioner, CGST Division, Samba [‘respondent No. 3’] in terms of notification No. F.No. 10(1)2017-DBA-II/NER dated 05.10.2017 and has challenged the same primarily on the ground that the rejection of refund claims by respondent No. 3 in terms of the impugned orders dated 1st April, 2022 and 20th June, 2022 respectively are in violation of notification dated 05.10.2017 (supra) issued by the Government of India, Ministry of Commerce & Industry, Department of Industrial Policy & Promotion. 2. Prior to the rolling out of GST regime on 01 July, 2017, the petitioner was entitled to refund of excise duty in terms of excise Exemption Notification No. 56/2002-C.E.....

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