P. B. Bajanthri, J.—In these bunch of writ petitions, the petitioners have questioned the validity of various orders passed by the official-respondents like the Commissioner of Excise, Government of Bihar, Patna (for short 'Excise Commissioner'), Bihar State Beverages Corporation Limited (for short 'BSBCL'), a Joint Commissioner, State Taxes/Commercial Taxes and the Assistant Commissioner of Excise, Patna (for short 'Assistant Commissioner'). In the cases mentioned herein below; the petitioners have claimed for the refund of similar duties, the cases are:—

"(1) In CWJC 4882 of 2020, the petitioner has challenged the order dated 25.09.2019 (Annexure-1), passed by the Commissioner of Excise, Bihar, and the order dated 22.07.2019 (Annexure-2) passed by the Joint Commissioner, State Taxes/Commercial Taxes, Barh Circle and consequently, sought refund of Excise Duty (2015-16), Bottling and License Fee (2015-16 & 2016-17), License Fees under Section 19B(2015-16 & 2016-17) and 19C(2016-17) (subject levies) and Value Added Tax (In short 'VAT') for the financial year 2015-16, amounting to Rs. 4,00,00,114/- along with applicable interest from the Respondents therein. Additionally, the petition