Bombay High Court

Lubrizol Advance Materials India Private LimitedversusThe Union of India

Decided: 24 August 2026
Disposal: DISPOSED OFF

Holding

The Court quashed the impugned GST refund order and directed a de novo consideration of the petitioner’s refund claim.

Summary

Lubrizol Advance Materials India Private Limited filed a writ petition seeking to quash a GST refund order and a show‑cause notice issued by the tax authority, which had rejected its claim of Rs 24,34,170 on the ground that its services were not "export of services" under Section 2(6) of the IGST Act, 2017. The petitioner argued that the rejection was erroneous and relied on a recent decision of this Court in WP/987/2026, where a similar claim was remitted for de novo consideration. The respondents did not contest the applicability of that precedent. The Court, noting the earlier judgment, held that the impugned order should be set aside and directed the respondent to reconsider the refund claim afresh, after hearing both parties, within three weeks. Consequently, the petition was allowed and the refund application was to be re‑examined in accordance with law.

Issues considered

Whether the services supplied by Lubrizol Advance Materials India Pvt Ltd qualify as "export of services" under Section 2(6) of the IGST Act, 2017 for GST refund purposes.
Whether the order dated 17 November 2025 and the show‑cause notice dated 13 October 2025 should be quashed.

Legislation cited

Integrated Goods and Services Tax (IGST) Act, 2017 — s. 2(6)

Subjects

GST refund
export of services
IGST Act
de novo consideration
quash order
tax litigation

Judgment

          Digitally
          signed by                                                  20-WP-1039-2026.doc
          RUPALI
RUPALI    RAJESH
RAJESH    WAKODIKAR
WAKODIKAR Date:
          2026.08.27
          11:40:31     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
          +0530

                          ORDINARY ORIGINAL CIVIL JURISDICTION
                              WRIT PETITION NO. 1039 OF 2026


                 Lubrizol Advance Materials
                 India Private Limited                         ...Petitioner
                       Versus
                 The Union of India & Ors.                     ...Respondents


                 Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani a/w Mr.
                 Bhagrati Sahu i/b UBR Legal Advocates for the Petitioner.

                 Ms. Jyoti Chavan, Addl.G.P for the Respondent-State.

                                           CORAM : M. S. KARNIK &
                                                   SANDESH D. PATIL JJ.
                                          DATE : 24th AUGUST, 2026



                 ORDER (PER SANDESH D.PATIL, J.):


                 1.         By the present petition, the petitioner is seeking to quash

                 and set aside the impugned order in Form GST RFD 06 dated 17 th

                 November, 2025 and Show-cause Notice dated 13 th October, 2025

                 passed by the respondent No.2.




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                                                                 20-WP-1039-2026.doc


            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.24,34,170/- for the period December, 2023 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 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 4 th 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


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                                                                20-WP-1039-2026.doc


            directed to reconsider the refund application of the petitioner in

            accordance with law. Hence, the following order :

                                          ORDER

                      (i)         Writ Petition No. 1039 of 2026 is allowed.

                      (ii)        The impugned order in Form GST RFD 06
                      dated 17th November, 2025 and Show-cause Notice dated
                      13th October, 2025 passed by the respondent No.2 is
                      quashed and set aside.

                      (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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