TMI Blog2020 (4) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... heir entitlement for refund being reduced from nearly 100% of the duty paid to only 34% of such duty amount. HELD THAT:- For the rest of the matters, leave is granted in the Special Leave Petitions and matters extracted. - C.A. Nos.2256-2263 of 2020 @Petition(s) for Special Leave to Appeal (C) No(s).28194-28201/2010 - - - Dated:- 22-4-2020 - WITH C.A. No. 2264 of 2020 @ SLP (C) No. 14751/2013 (III), C.A. No. 2265 of 2020 @ SLP (C) No. 14752/2013 (III), C.A. No. 2266 of 2020 @ SLP (C) No. 14753/2013 (III), C.A. Nos. 2267-2275 of 2020 @ SLP (C) Nos. 15481-15489/2011 (XIV), SLP (C) No.19998/2013 (XIV), SLP . CC No. 1787/2014 (XIV), C.A. No. 2276 of 2020 @ SLP (C) No.11878/2015 (XIV), C.A. No. 2277 of 2020 @ SLP (C) No.19370/2015 (XIV) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2020 @ SLP (C) No.23393/2015 (XIV), C.A. No. 2307 of 2020 @ SLP (C) No.20370/2015 (XIV), C.A. No. 2308 of 2020 @ SLP (C) No.19842/2015 (XIV), C.A. No. 2309 of 2020 @ SLP (C) No.22568/2015 (XIV), C.A. No. 2310 of 2020 @ SLP (C) No.21605/2015 (XIV), C.A. No. 2363 of 2020 @ SLP (C) No.23303/2015 (XIV), C.A. No. 2311 of 2020 @ SLP (C) No.23301/2015 (XIV), C.A. No. 2312 of 2020 @ SLP (C) No.23334/2015 (XIV), C.A. No. 2313 of 2020 @ SLP (C) No.21584/2015 (XIV), C.A. No. 2314 of 2020 @ SLP (C) No.23391/2015 (XIV), C.A. No. 2315 of 2020 @ SLP (C) No.23297/2015 (XIV), C.A. No. 2316 of 2020 @ SLP (C) No.23898/2015 (XIV), C.A. No. 2317 of 2020 @ SLP (C) No.23251/2015 (XIV), C.A. No. 2318 of 2020 @ SLP (C) No.23896/2015 (XIV), C.A. No. 2319 of 2020 @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2015 (XIV), C.A. No. 2347 of 2020 @ SLP (C) No.27048/2015 (XIV), C.A. No. 2348 of 2020 @ SLP (C) No.26283/2015 (XIV), C.A. No. 2349 of 2020 @ SLP (C) No.27049/2015 (XIV), C.A. No. 2350 of 2020 @ SLP (C) No.25799/2015 (XIV), C.A. No. 2351 of 2020 @ SLP (C) No.26295/2015 (XIV), C.A. No. 2352 of 2020 @ SLP (C) No.26287/2015 (XIV), C.A. No. 2353 of 2020 @ SLP (C) No.25797/2015 (XIV), C.A. No. 2354 of 2020 @ SLP (C) No.26290/2015 (XIV), C.A. No. 2355 of 2020 @ SLP (C) No.27744/2015 (XIV), C.A. No. 2356 of 2020 @ SLP (C) No.26972/2015 (XIV), C.A. No. 2357 of 2020 @ SLP (C) No.1907/2016 (XIV), C.A. No. 2358 of 2020 @ SLP (C) No.7208/2016 (XIV), C.A. No. 2359 of 2020 @ SLP (C) No. 10257/2018 (XIV), C.A. No. 2360 of 2020 @ SLP (C) No.10253/2018 (X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shra, His Lordship and Hon'ble Mr. Justice B.R. Gavai. SLP(C) No.19998/2013 and SLP(C) No . CC No.1787/2014 are dismissed as having become infructuous, in terms of the separate signed order. For the rest of the matters, leave is granted in the Special Leave Petitions and the operative portion of the judgment is extracted below:- 15. In view of the above and for the reasons stated above and once it is held that the subsequent notifications/industrial policies which were impugned before the respective High Courts are clarificatory in nature and are issued in public interest and in the interest of the Revenue and they seek to achieve the original object and purpose of giving incentive/exemption while inviting the persons to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty already refunded, meaning thereby, the cases in which the excise duty is already refunded prior to the subsequent notifications/industrial policies impugned before the respective High Court, they are not to be reopened. However, it is further CLARIFIED that the pending refund applications shall be decided as per the subsequent notifications/industrial policies which were impugned before the respective High Courts and they shall be decided in accordance with the law and on merits and as per the subsequent notifications/industrial policies impugned before the respective High Courts. All these appeals stand disposed of accordingly. NO COSTS. 16.1 Now, so far as the Civil Appeals @ SLP Nos. 14751/2013, 14752/2013 and 14753/2013 are co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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