9-WP-1329-2026.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 1329 OF 2026 Lubrizol Advanced Materials India Private Limited … Petitioner Versus The Union of India and Ors. ... Respondents __________________________ Mr. Bharat Raichandani a/w Mr. Mahesh Raichandani, Mr. Bhagrati Sahu and Mr. Tanishq Arora i/b UBR Legal Advocates for the Petitioner. Mr. Himanshu Takke, AGP for the Respondent – State. __________________________ CORAM : M. S. KARNIK AND SANDESH D. PATIL, JJ. DATED : 1 st SEPTEMBER, 2026. P.C. : 1. By the present Petition, the Petitioner is seeking to quash and set aside the impugned order in Form GST RFD 06 dated 20th November, 2025 and Show-cause Notice dated 16th October, 2025 passed by the Respondent No.2. 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.2,81,34,966/- for the period January 2025 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 Purti Parab 1/3 PURTI PRASAD PARAB Digitally signed by PURTI PRASAD PARAB Date: 2026.09.03 18:32:58 +0530 9-WP-1329-2026.doc 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 directed to reconsider the refund application of the Petitioner in accordance with law. Hence, the following order : ORDER (i) Writ Petition No. 1329 of 2026 is allowed. (ii) The impugned order in Form GST RFD 06 dated 20th November, 2025 and Show-cause Notice dated 16th October, 2025 passed by the Respondent No.2 both are quashed and set aside. Purti Parab 2/3 9-WP-1329-2026.doc (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.) Purti Parab 3/3