India is believed to have challenged in a court in The Hague an arbitration tribunal verdict that overturned its demand for Rs 10,247 crore in back taxes from Cairn Energy Plc — the second time in three months that it has refused to accept an international award against retrospective tax.

The appeal was filed on Monday, a source with knowledge of the matter said.

The finance ministry spokesperson did not immediately respond to an e-mail sent for comments.

The appeal against a three-member tribunal at the Permanent Court of Arbitration at The Hague invalidating India’s Rs 10,247 crore tax claim on Cairn Energy and ordering the government to return the value of shares it had sold, dividends seized and tax refunds withheld, comes weeks before UK Prime Minister Boris Johnson’s visit to India.

The British Prime Minister is widely expected to broach India honouring international arbitration awards during his April 26 visit, another source said.

In December, the government had challenged in a Singapore court an international arbitration tribunal verdict that overturned its demand for Rs 22,100 crore in back taxes from Vodafone Group Plc.

The appeal was filed on a day minister of state for finance Anurag Singh Thakur had told the Lok Sabha in a written reply that “any such decision on filing of appeal or otherwise is taken only after careful consideration of all aspects of the matter.”

The tribunal’s 582-page detailed verdict that asked India to return $1.2 billion-plus interest and cost to Cairn was registered in the Netherlands on January 8 and New Delhi acknowledged it on January 19, the source said.