最高法院裁定SEZ电力的关税无效,命令向Adani电力公司退款。 Supreme Court rules customs duty on SEZ electricity invalid, ordering refunds for Adani Power.

最高法院裁定,不能对从印度特别经济区向国内市场供电的电力征收关税,推翻了古吉拉特高等法院2019年驳回Adani电力救济的裁决。 The Supreme Court has ruled that customs duty cannot be imposed on electricity supplied from India’s Special Economic Zones to the domestic market, overturning a 2019 Gujarat High Court decision that denied Adani Power relief. 法院宣布,由于缺乏法定权力,Adani的Mundra SEZ工厂征收的权力是非法的,并指出,一旦一项税收无效,就不能通过新的通知恢复征收。 The court declared the levy on power from Adani’s Mundra SEZ plant unlawful due to lack of statutory authority, stating that once a tax is invalid, it cannot be revived through new notifications. 该裁决适用于2009年6月至2016年2月期间的电力供应,并指示海关当局在8周内核实和发放退款。 The ruling applies to electricity supplied from June 2009 to February 2016 and directs customs authorities to verify and issue refunds within eight weeks. 该决定解决了关于追溯性税的长期争端,并加强了关于政府税费可执行性的法律原则。 The decision resolves a long-standing dispute over retrospective duties and reinforces legal principles on the enforceability of government levies.