SCA/15459/2016

Judgment text excerpt

NEUTRAL CITATION C/SCA/15459/2016 JUDGMENT DATED: 19/06/2026 2026:GUJHC:38597-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15459 of 2016 With R/SPECIAL CIVIL APPLICATION NO. 14518 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14520 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 14521 of 2018 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI =================================================== Approved for Reporting Yes No ✔ =================================================== M/S MAHASHAKTI COKE Versus UNION OF INDIA & ORS. =================================================== Appearance: MS. SANGEETA PAHWA, for THAKKAR AND PAHWA ADVOCATES(1357) for the Petitioner(s) No. 1 MS HARDIKA VYAS(11450) for the Respondent(s) No. 2,3 RULE SERVED for the Respondent(s) No. 1 =================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 19/06/2026 Page 1 of 16 Uploaded by () on Downloaded on : Tue Jun 30 23:12:09 IST 2026 NEUTRAL CITATION C/SCA/15459/2016 JUDGMENT DATED: 19/06/2026 2026:GUJHC:38597-DB COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Special Civil Application No. 15459 of 2016 is taken-up as the lead matter. 2. Heard learned advocate Ms. Sangeeta Pahwa for Thakkar and Pahwa Advocates for the petitioner and learned Senior Standing Counsel Ms.Hardika Vyas for the respondents. 3. The facts are common in all the matters and only the quantity of the exported goods and the amount of rebate claim varies. 4. The brief facts are that, the petitioner is a company engaged in the business of manufacturing excisable goods, i.e. Metallurgical Coke (hereinafter referred as ‘Coke’ for short).