VALMET FLOW CONTROL PRIVATE LIMITED THRO. ITS AUTHORISED DIRECTOR vs UNIION OF INDIA THROUGH ITS SECRETARY

Judgment text excerpt

18-WP-14685-2025.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 14685 OF 2025 Valmet Flow Control Pvt. Ltd. Thr. Its Authorised Director Shri Vishwas Sham Lele Aged about 50 years, Occ. Business, having registered office at Prop No.560, Manpada Road, Near Bhopar Village, Thane Maharashtra 421204 Mumbai – 400097. ...Petitioner Versus 1. Union of India, Through its Secretary, Department of Finance, Jeevan Deep, Building, Sansad Marg, New Delhi – 01. 2. Central Board of Indirect Taxes and Customs, Through its Chairperson, North Block, Central Secretariat, New Delhi – 110001. 3. Assistant Commissioner of GST & Central Excise, Division – III, Thane Rural, 4th Floor, Vardan Chamnbers, Wagle Industrial Estate, MIDC, Thane ...Respondents _________ Mr. Ram Heda i/b Priyanka Shukla for Petitioner. Mr. Siddharth Chandrashekhar a/w Ms. Niyati Mankad a/w Ms. Priyanka Singh for Respondent Nos.1 to 3. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 22 APRIL 2026 Oral Judgment (Per : - G. S. Kulkarni, J.) 1. Rule, made returnable forthwith. By consent of the parties, heard finally. 2. This petition under Article 226 of the Constitution of India assails an order dated 3 April 2025, passed by the Assistant Commissioner, CGST and Page 1 of 10 22 April 2026 Kiran Kawre 18-WP-14685-2025.DOC Central Excise, Division – III, Thane Rural, Commissionerate. By the impugned order, the petitioner's claim for refund of an amount of Rs. 1,10,52,474/- has been rejected. The impugned rejection is on quite peculiar grounds, inasmuch as the refund application, which was for the period of August 2022, is held to be not maintainable in view of a previous refund application (Refund Application dated 26 April 2024, ARN- AA270424145558Z), being filed by