Lubrizol Advance Materials India Private LimitedversusThe Union of India

                                                                   10-WP-1633-2026.doc

 PURTI                IN THE HIGH COURT OF JUDICATURE AT BOMBAY
 PRASAD
 PARAB                     ORDINARY ORIGINAL CIVIL JURISDICTION
Digitally signed by
PURTI PRASAD
PARAB
Date: 2026.09.03
18:32:58 +0530
                              WRIT PETITION NO. 1633 OF 2026

      Lubrizol Advanced Materials India
      Private Limited                                             … Petitioner
               Versus
      The Union of India and Ors.                                  ... Respondents
                           __________________________

     Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani, Mr. Bhagrati Sahu
     and Mr. Tanishq Arora i/b UBR Legal Advocates for the Petitioner.
     Mr. Himanshu Takke, AGP for the Respondent – State.
                           __________________________

                                          CORAM       : M. S. KARNIK AND
                                                        SANDESH D. PATIL, JJ.
                                          DATED       : 1st SEPTEMBER, 2026.

     P.C. :

     1.                By the present Petition, the Petitioner is seeking to quash and

     set aside the impugned order in Form GST RFD 06 dated 20 th November,

     2025 and Show-cause Notice dated 16th October, 2025 passed by the

     Respondent No.2.



     2.                The basic contention of the Petitioner is that the action of the

     Respondent No.2 was unilateral, the Petitioner’s legitimate refund claim of

     Rs.78,77,449/- for the period December 2024 was rejected on an

     erroneous premise that the Petitioner is an intermediary and services

     rendered by the Petitioner do not qualify as “export of services” under



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Section 2(6) of the IGST Act, 2017. Learned Counsel for the Petitioner

states that his case is squarely covered by the Judgment of this Court

passed in WP/987/2026 dated 4th March, 2026 in the matter of Lubrizol

Advance Materials India Pvt. Ltd. V/s Union of India & Ors.



3.                Learned Counsel for the Respondents does not dispute this

position.



4.                In the matter of Lubrizol Advance Material India Pvt. Ltd.

(supra), this Court had remitted the matter back to the Appellate Authority

for de novo consideration and for a fresh order to be passed in accordance

with law. This Petition can be disposed of by passing the same order. In

this premises, the Respondent No.2 is directed to reconsider the refund

application of the Petitioner in accordance with law. Hence, the following

order :

                                       ORDER

               (i)      Writ Petition No. 1633 of 2026 is allowed.



               (ii)     The impugned order in Form GST RFD 06 dated

               20th November, 2025 and Show-cause Notice dated 16th

               October, 2025 passed by the Respondent No.2 both are quashed

               and set aside.


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               (iii)    The Respondent No.2 is directed to consider the

               case of the Petitioner de novo, in accordance with law and

               after hearing the parties.



               (iv)     The    Respondent     No.2    shall   complete      the

               determination within a period of three weeks from the

               communication of this order.



5.                Petition is accordingly disposed of on the aforesaid terms.



6.                All contentions of all parties are kept open.




(SANDESH D. PATIL, J.)                                            (M. S. KARNIK, J.)




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