Union of India and Ors. Vs. Awadkrupa Plastomech Pvt. Ltd. – Supreme Court

(2021) taxcode.in 21 SC

IN THE SUPREME COURT OF INDIA

Union of India and Ors.
v.
Awadkrupa Plastomech Pvt. Ltd.

Petition(s) for Special Leave to Appeal (C) No.7095/2021
Decided on 30-Jul-21

Dr. Justice D.Y. Chandrachud and Mr. Justice Mukeshkumar Rasikbhai Shah

Add. Info:

Impugned Order: Awadkrupa Plastomech Pvt. Ltd. v. Union of India, (2020) taxcode.in 195 HC

Judgment/Order:

O R D E R

1. There is a clear finding of fact which has been recorded by the Division Bench of the High Court of Gujarat in its order dated 15 December 2020 that the respondent had claimed an IGST export refund only to the extent of the customs component. We see no error in the finding of the High Court.

2. The Special Leave Petition is accordingly dismissed.

Original judgment copy is available here.