India, Jan. 6 -- The Supreme Court on Monday set aside the Gujarat High Court's 2019 verdict, which had declined to grant relief to Adani Power Limited over the levy of customs duty on electrical energy generated in its power plant located in an SEZ and supplied to the domestic tariff area (DTA).

A bench of Justices Aravind Kumar and NV Anjaria noted that the High Court in July 2015 had struck down the levy of customs duty on electrical energy cleared by the firm from its SEZ unit into the DTA from June 26, 2009, to September 15, 2010. It said the Supreme Court had, in November 2015, declined to interfere with the High Court's 2015 verdict.

"Accordingly, we hold that once the 2015 judgment had declared the levy to be ultra vires and thi...