Supreme Court · 2026 INSC 1 · Decided 5 January 2026
Adani Power LTD. & Anr v. Union of India & Ors
- Court
- Supreme Court of India
- Citation
- 2026 INSC 1 · [2026] 2 S.C.R. 1
- Case number
- CIVIL APPEAL No. 22/2026
- Decided
- 5 January 2026
- Bench
- ARAVIND KUMAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 12, 25
Headnote
By the impugned judgment dated 28 June 2019, the High Court declined to grant the reliefs sought by the appellant, Adani Power Limited, which had inter alia prayed for a declaration that no customs duty was leviable on electrical energy generated in its power plant located supplied to the Domestic Tariff Area (DTA), and for consequential refund of amounts deposited towards such duty. The High Court took the view that its earlier judgment delivered in 2015 in favour of the appellant was confined to a particular notification and period, and could not be extended to
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