2026:Jklhc-Jmu:176-Db vs Union Of India And Ors
2026 Latest Caselaw 293 J&K

Jammu & Kashmir High Court

2026:Jklhc-Jmu:176-Db vs Union Of India And Ors on 3 February, 2026

Author: Sanjeev Kumar

Bench: Sanjeev Kumar

                                                                           2026:JKLHC-JMU:176-DB




                                           Sr. No. 31
     HIGH COURT OF JAMMU & KASHMIR AND LADAKH
                     AT JAMMU

                                       Case No. WP(C) No. 2477/2024

                                     Date of Pronouncement:- 03.02.2026
                                               Uploaded on:- 06.02.2026

Auqa Polymers Th. Vikas Chopra                              .... Petitioner(s)

                        Through:-   Mr. Jatin Mahajan, Advocate.

                  V/s

Union of India and ors.                                   .....Respondent(s)

                        Through:-   Mr. Dheeraj Nanda, CGSC.

CORAM:      HON'BLE MR. JUSTICE SANJEEV KUMAR, JUDGE
            HON'BLE MR. JUSTICE SANJAY PARIHAR, JUDGE
                            ORDER(ORAL)

Sanjeev Kumar-J

1. Learned counsel appearing for the petitioner, at the outset,

placed reliance on the judgment of this Court dated 04.04.2025 passed in

WP(C) No. 2104/2022 titled, "Aqua Polymers Vs. Union of India and

ors." wherein the rejection of refund claim for the quarter July, 2021 to

September, 2021 and for the quarter January, 2022 to March, 2022 has

been held bad and contrary to the notification dated 05.10.2017.

2. Learned counsel submits that in the instant petition, the

refund claim pertains to different quarters, i.e., October, 2022 to

December, 2022, October, 2023 to December, 2023, April, 2023 to June,

2023, January, 2023 to March, 2023 and July, 2023 to September, 2023.

3. Having heard learned counsel for the parties and perused the

record, we are of the considered opinion that no fresh debate or hearing in

2026:JKLHC-JMU:176-DB

the matter is called for in view of the categoric statement made by learned

counsel for the petitioner that the instant case is fully covered by the

judgment dated 04.04.2025 (supra). Accordingly, this petition is disposed

of with a direction to the respondents to consider the refund claim

submitted by the petitioner for the quarters aforementioned by taking note

of the judgment dated 04.04.2025 passed in WP(C) No. 2104/2023 (supra)

and the Circular of Government of India of July, 2025, whereby a

clarification with respect to DPIIT Notification dated 05.10.2017

regarding Budgetary Support Scheme has been issued. The claims shall

be considered in the manner aforesaid within a period of four weeks from

the date of receipt of a certified copy of this order, with an intimation in

writing to the petitioner.

4. Disposed of accordingly.

                             (Sanjay Parihar)       (Sanjeev Kumar)
                                 Judge                   Judge
JAMMU
03.02.2026
Ram Krishan