2026 (5) TMI 356

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....arned counsel for the petitioner and learned Special Government Pleader for State Taxes for respondents. Perused the record. 2. These are the batch of writ petitions which have been filed challenging the rejection of the claim for refund of tax paid against on zero rated supply for different periods. 3. The relevant details in respect of which the petitioner filed individual writ petitions indicating the tax period, the amount of refund claim, the date of Order-In-Original and the date of Order-In-Appeal are furnished in the form of tabulation chart hereinunder: S. No. Writ petition Tax period Amount of refund (in Rs.) Date of Order in Original Date of Order in Appeal 10 WP13688/2026 September2021 33,69,6....

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.... November2020 4,37,072 09/05/24 29/11/25 32 WP13753/2026 January2021 47,36,698 09/05/24 29/11/25 33 WP13755/2026 October2022 55,44,614 07/01/25 29/11/25 34 WP13782/2026 July 2020 60,18,938 09/05/24 29/11/25 35 WP13786/2026 December 2021 2,55,788 09/05/24 29/11/25 4. Recently, the Division Bench of this High Court headed by the Hon'ble The Chief Justice had taken up an identical matter in respect of the very same petitioner i.e., Aurobindo Pharma Limited v. State of Telangana [2025 181 taxmann.com 704 (Telangana)] wherein the Division Bench has in paragraph Nos.9 to 11 has held as under: 9. The matters have been taken up today. However, at the outse....

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....ring purposes undertaken by the petitioner the final product of which is exported. These exports are to the SEZ and are exempted from levy of tax. If that be the case, the stand of the respondent department to reject the refund of accumulated unutilized cess but not required to be used for making zero-rated supplies which are non-taxable supplies was not proper. Learned counsel for the petitioner further submits that the judgment in case of Patson Papers Private Limited (supra) was carried to the Hon'ble Supreme Court by the Revenue and the Special Leave Petition was dismissed. 11. We have heard the learned counsel for the parties and taken note of the material facts and the relevant provisions of the Cess Act, CGST Act and IGST Ac....