New Delhi, Jan. 6 -- Customs duty shall not be levied on electrical energy generated from the special economic zone (SEZ) to the domestic tariff area (DTA), the Supreme Court held on Monday as it set aside the Gujarat high court's 2019 ruling that had declined to grant relief to Adani Power Limited over levy of customs duty. The corporate entity had approached the top court against a June 28, 2019 judgment of the high court which refused its plea for refund and justified the levy of customs duty. The top court noted that on July 15, 2015, the same high court had ruled on Adani's plea that customs duty could not be levied on electrical energy cleared from its SEZ unit to DTA, and this rule, that was later upheld by the top court, was binding...