Justice Jyoti Saran. – The relief prayed by the petitioner(s) in each of the four writ petitions is identical for they seek appropriate direction in the nature of mandamus commanding the respondents in the Registration, Excise and Prohibition Department, Government of Bihar together with the authorities in the Commercial Tax Department, to refund the Value Added Tax (‘VAT’ for the sake of brevity), the Excise Duties, the Bottling fee etc. which was deposited in advance by these petitioners for the supply of India Made Foreign Liquor (‘IMFL’ for the sake of brevity) to the Bihar State Beverages Corporation Ltd. for the financial year 2016-17 but which supplies never got translated into sale by reason of prohibition initially signaled by the New Excise Policy, 2015 with effect from 01.04.2016, which was followed by the enforcement of the Bihar Prohibition and Excise Act, 2016 (hereinafter referred to as the ‘Act 2016’) which repealed the Bihar Excise Act, 1915 including the amending Acts promulgated thereunder from time to time.

2. While the claim of the petitioner in CWJC No.15316 of 2017, CWJC No.16716 of 2017 and CWJC No.514 of 2018 has been rejected vide separate order(s) passed o