Modification of Judgment dtd. 16/10/2025 in R/SCA/5256/2024 undefined IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5256 of 2024 [On note for speaking to minutes of order dated 16/10/2025 in R/SCA/5256/2024 ]

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INDIAN OIL CORPORATION LIMITED Versus UNION OF INDIA & ORS.

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Appearance:

MR PARESH V SHETH(3998) for the Petitioner(s) No. 1 MR CB GUPTA(1685) for the Respondent(s) No. 1,2,3 NOTICE UNSERVED for the Respondent(s) No. 4 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 19/12/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

Perused the Note for Speaking to Minutes by learned advocate Mr.Paresh Sheth for the petitioner. Perusal of the note would indicate that, due to inadvertence, in the order dated 16.10.2025 passed in the captioned writ petition, at paragraph Nos. 1, 7, 7.1, 7.2, 7.3 and at paragraph No. 7.6, name of Mr.Paresh V.

Sheth is mentioned instead of name of Ms.Manasi Patil.

The same is hereby rectified and the name of Ms.Manasi Patil be inserted in the aforementioned Modification of Judgment dtd. 16/10/2025 in R/SCA/5256/2024 undefined paragraphs in place of name of Mr.Paresh V. Sheth, for the petitioner.

Rest of the order shall read the same.

Note for Speaking to Minutes is allowed, accordingly.

(BHARGAV D. KARIA, J)

(PRANAV TRIVEDI,J)

BIMAL IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5256 of 2024 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ✔

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INDIAN OIL CORPORATION LIMITED Versus UNION OF INDIA & ORS.

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Appearance:

MR PARESH V SHETH(3998) for the Petitioner(s) No. 1 MR CB GUPTA(1685) for the Respondent(s) No. 1,2,3 NOTICE UNSERVED for the Respondent(s) No. 4 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/10/2025

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI)

1. Heard learned advocate Mr. Paresh V. Sheth for the petitioner and learned advocate Mr. C.B.

Gupta for the respondent.

2. Rule returnable forthwith. Learned advocate Mr. C.B. Gupta waives service of notice of rule for and on behalf of the respondent.

3. Having regard to the controversy arising in this petition which is in a narrow compass, with the consent of the learned advocates for the parties, the same is taken up for hearing.

4. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has prayed for quashing and setting aside the order dated 31.3.2023 as well as order dated 5.4.2023 passed by the Principal Commissioner & Ex-Officio Additional Secretary to the Government of India, inter alia, rejecting the refund claim of Rs.47,58,834/- under the provisions of Central Excise Act, 1944 (hereinafter referred to as ‘the Act’) and Central Excise Rules,2002 (hereinafter referred to as ‘the Rules’).

5. The brief facts leading to filing of the present petition are as under:

5.1 The petitioner is a Government of India undertaking, inter alia, engaged in the manufacture, sale and distribution of Motor Spirit, Aviation Turbine Fuel, etc. The petitioner is holding registration with the Central Excise Department. As per Rule 18 of the Rules, the petitioner is entitled for rebate of duty paid on the Mineral Oil products when exported as stores for consumption on board an aircraft on foreign run.

5.2 It is the case of the petitioner that during the period between November, 2005 to October, 2006, the petitioner supplied 2312.168 KL of Aviation Turbine Fuel (for short ‘ATF’) to Air India Inter