The decision was issued after reviewing JSW's request for re-examination of the case. As indicated by the Company, the earlier decision of the Minister of Climate and Environment was formally incorrect. The Minister of Energy decided that JSW's application should be assessed on its merits and resolved by way of an administrative decision, rather than by refusing to initiate proceedings.

The repeal of the decision does not yet mean that the issue of the windfall tax refund has been resolved. The Minister of Energy announced that only after conducting administrative proceedings will he evaluate the arguments presented by the Company and issue a decision on whether to assert an overpayment or refuse a refund.

Let’s recall what happened. In April 2025, the management board of Jastrzębska Spółka Węglowa submitted an application to the Ministry of Climate for a refund of PLN 1.6 billion in windfall tax paid in 2023 and additionally paid in 2024, demanding that part of the payment be recognized as an overpayment. However, on 11 June 2025, the Minister of Climate and Environment refused to consider it. JSW announced its intention to appeal this decision in Current Report No. 55/2025 of 16 June 2025.

The Company's request for re-examination ultimately led to the June decision being repealed. Now the case returns to the Ministry of Energy, which will have to assess the merits of the claim for refund of the tax.