Strangely, as recently as today I read that India made an impressive breakthrough and GDP growth in the second quarter of 2022 was 13.5%, largely due to oil purchases from Russia at a good discount. From the outside, it looks like India is one of the main beneficiaries of Western sanctions against Russia, although you, of course, know better on the spot.
There is no doubt that India is benefitting to a certain degree as a result of imports from Russia. Private refineries such as Reliance and Nayara are making huge profits by importing Russian crude and then converting them to refined products. A part of these commodities are exported to other countries. The government noticed this and introduced a windfall tax. So both the private players and government are benefitting. The question here is whether these gains are enough to offset the losses from rising fuel prices or not.