
Electricity Duty Act, 2009 Section 11(2) | Excess Duty Paid Under Revoked Notification Must Be Adjusted Against Future Liabilities: HP HC
The Himachal Pradesh High Court mandates that industries which paid higher electricity duty under a now-amended notification are entitled to automatic adjustment of the excess amount against future duty liabilities. This ruling ensures compliance with the state’s industrial policy and prevents unjust enrichment by the revenue department, directly benefiting eligible industrial units under the 2019 Investment Policy.







