20-WP-1039-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY 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 : 24 th 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 17th November, 2025 and Show-cause Notice dated 13th October, 2025 passed by the respondent No.2. Wakodikar 1/3 RUPALI RAJESH WAKODIKAR Digitally signed by RUPALI RAJESH WAKODIKAR Date: 2026.08.27 11:40:31 +0530 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 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 Wakodikar 2/3 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.) Wakodikar 3/3