Arup Kumar Goswami, J.

Heard Dr. A.K. Saraf, learned senior counsel for the petitioners. Also heard Mr. S.C. Keyal, learned Assistant Solicitor General of India along with Mr. M. Phukan, learned CGC and Dr. B. Ahmed, learned standing counsel, Industries and Commerce Department.

2. It is submitted by the learned counsel that in these writ petitions challenge is to a Letter/Circular dated 18.6.2014 on the ground that the same is unconstitutional and repugnant to the North East Industrial and Investment Promotion Policy, 2007 (NEIIPP, 2007) communicated by Office Memorandum dated 1.4.2007 and the Central Interest Subsidy Scheme, 2007 (Subsidy Scheme) issued vide Notification dated 27.7.2007. Therefore, narration of factual matrix of each of the writ petitions is not considered necessary. Learned counsel for the parties submit that for the purpose of disposal of the writ petitions, the pleadings and the documents produced in respect of WP(C) No. 2002/2015 may be referred to.

3. The commensality of facts, as unfolded in the writ petitions, in short, necessary for the purpose of these cases, are that the petitioners had established industries prior to 1.4.2007 but pursuant to NEIIPP, 2007, had gone for substantial expansion within the meaning of NEIIPP, 2007. The Government of India approved a package of fiscal incentives and other concessions in the form of NEIIPP, 2007 effective from 1.4.2007. Under the NEIIPP 2007, various incentives were promised to new industrial units and existing industrial units going for substantial expansion on or after 1.4.2007. The NEIIPP, 2007 laid down that interest subsidy will be made available at the rate of 3% on working capital loan advanced by Scheduled Banks and Central/State Financial Institution as was available under North East Industrial Policy, 1997 (NEIP, 1997).

4. To effectuate NEIIPP, 2007 the Government of India framed Subsidy Scheme for grant of interest subsidy on the working capital loan and in terms of the said Scheme, the industries of the petitioners are existing industrial units. The extent of admissible subsidy is laid down in Clause 5. All eligible industrial units established newly and existing industrial units located anywhere in North East Region will be given interest subsidy to the extent of 3% on the working capital advanced to them by Scheduled Banks of Central/State Financial Institution for maximum period of 10 years from the date of commencement of commercial production.

5. Encouraged by the NEIIPP, 2007 and the Subsidy Scheme, the petitioners undertook expansion work of their existing industrial units by investing huge amount of money and registered themselves with the jurisdictional General Manager, District Industries and Commerce Centres for the purpose of undertaking substantial expansion. After substantial expansion was carried out, commercial production also commenced. It is the common case of the petitioners that they will be entitled to interest subsidy benefits under NEIIPP, 2007 on the working capital for a period of 10 years from the date of commencement of commercial production after substantial expansion was carried out. Accordingly, claim for grant of interest subsidy was submitted before the appropriate authority for placing the same before the State Level Committee for approval. It is the common ground of all the petitioners that while their claims were pending before the State Level Committee, a Letter/Circular dated 18.6.2014 was issued modifying the determination of the quantum of interest subsidy admissible in cases of existing industrial units which had undertaken substantial expansion under NEIIPP, 2007.

6. It is the pleaded case of the petitioners that by the aforesaid Letter/Circular dated 18.6.2014, benefit of interest subsidy as was sought to be conferred by NEIIPP, 2007 and Subsidy Scheme had been arbitrarily curtailed. The petitioners have also invoked the doctrine of promissory estoppel.

7. In the affidavit filed by the respondent Nos.