Full excise duty exemption under prior industrial policy survives later refund restrictions for eligible industries.

Industries set up under the 1997 and 2007 industrial policies were treated as entitled to continue receiving full excise duty exemption under the earlier notifications. The impugned notifications, which modified the scheme and restricted refund to a percentage of the duty payable, were examined against the exemption already granted and were not accepted as displacing that entitlement. The writ petition was disposed of on the same basis as the earlier decision, and the petitioner was held entitled to continue enjoying full excise duty exemption in accordance with the policy and prior notifications.

---

---

Issues: Challenge to notifications modifying the excise duty exemption scheme and restricting refund to a percentage of the duty payable, and the entitlement of industries set up under the 1997 and 2007 policies to continue to receive full exemption.

Analysis: The writ petition was disposed of on the same basis as the earlier decision of the Court. The impugned notifications were examined in the context of the exemption already granted under the earlier notifications and the industrial policy. The Court accepted that the industries established pursuant to the 1997 and 2007 policies were entitled to continue receiving the full exemption benefit and that the modified refund restriction could not displace that entitlement.

Conclusion: The challenge succeeded and the petitioner was held entitled to continue enjoying full excise duty exemption in accordance with the policy and earlier notifications.

---