REPORTABLE

2026 INSC 1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO OF 2026 (Arising out of Special Leave Petition (Civil) No.24729/2019)

ADANI POWER LTD. & ANR …APPELLANT(S)

VERSUS UNION OF INDIA & ORS. …RESPONDENT(S)

J U D G M E N T

ARAVIND KUMAR. J, 1. Leave granted.

2. This appeal is directed against the judgment and order dated 28 June 2019 passed by the High Court of Gujarat in Special Civil Application No. 2233 of 2016. By the impugned judgment, the High Court declined to grant the reliefs sought by the appellant, Adani Power Limited, which had inter alia prayed for a declaration that no customs duty was leviable on electrical energy generated in its power plant located in a Special Economic Zone (SEZ) and supplied to the Domestic Tariff Area (DTA), and for consequential refund of amounts deposited towards such duty. The High Court took the view that its earlier judgment delivered in 2015 in favour of the appellant was confined to a particular notification and period, and could not be extended to the later period or to subsequent Signature Not Verified notifications issued by the Union. Aggrieved, the appellant has RASHI GUPTA Date: 2026.01.05 Reason