( 1 ) BY order dated 11/10/1993, leave has been granted confined to the direction in the impugned judgment of the High court regarding refund of the amount of excise duty that has been paid by the respondent to the appellant on the import of rectified spirit for use in the manufacture ofcopper by the respondent. The High court has held that the State Legislature was not competent to impose excise duty on rectified spirit since it is not fit for human consumption. Shri Aruneshwar Gupta, the learned counsel appearing for the appellants, sought to reopen the order granting special leave to appeal by raising the question about the correctness of the judgment of the High court regarding the competence of the State Legislature to impose excise duty on the import of rectified spirit by the respondent. He has invited our attention to the decision of this court in Vam Organic chemicals Ltd. v. State of U. P. and has submitted that since rectified spirit after adding of water can be made fit for human consumption, excise duty can be levied on the same. Since leave has been granted limited to the question of refund only, we are not persuaded to go into the question that is sought to be raised