The bench directed the power ministry and customs authorities to refund the amount Adani Power deposited for electricity supplied between September 16, 2010 and February 15, 2016 within eight weeks, with no interest.

The Supreme Court held that Adani Power was not liable to pay customs duty on electricity supplied from its thermal power plant in Mundra Special Economic Zone to the domestic market. The court set aside a 2019 Gujarat High Court order upholding the levy. The bench directed the power ministry and customs authorities to refund the amount the company had deposited against the demand for electricity supplied between September 16, 2010 and February 15, 2016. The refund must be made within eight weeks and will not carry any interest.