HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP(C) No.267/2024 Komal Paper Mills .....Applicant(s)/Petitioner(s) Through :- Mr. Jatin Mahajan, Advocate v/s Union of India and others .....Respondent(s) Through :- Mr. Rohan Nanda, CGSC CORAM: HON’BLE MR. JUSTICE RAJNESH OSWAL, JUDGE HON’BLE MR. JUSTICE WASIM SADIQ NARGAL, JUDGE ORDER 30.03.2026 01. This petition has been filed by the petitioner for quashing the refund orders issued by the respondent No.3 dated 30.07.2018 and 13.08.2018, whereby the petitioner’s claim for refund has been rejected in part. 02. Learned counsel for the petitioner has relied upon the judgments passed by Coordinate Bench of this Court in case titled “Aqua Polymers Vs. Union of India and Ors” and “V.M. Timber Industries Vs. Union of India and Ors”., as well as circular dated 18.07.2025 issued by the Ministry of Finance. He further submits that issue involved in the present petition is securely covered by aforesaid judgments. 03. Confronted with this situation, Mr. Rohan Nanda, learned CGSC appearing for the respondents, submits that the respondent No.3 shall take note of the judgments passed by the Coordinate Bench of this Court as mentioned above and pass appropriate orders thereafter. Sr. No. 24 2 WP(C) No.267/2024 04. In view of above, this writ petition is disposed of by directing the respondent No.3 to pass fresh order regarding the refunds claimed by the petitioner but rejected in terms of orders (supra), in light of above judgments and the circular dated 18.07.2025 (supra) within a period of six weeks from the date of receipt of this order. 05. Disposed of. (Wasim Sadiq Nargal) (Rajnesh Oswal) Judge Judge JAMMU 30.03.2026 Shammi