JUDGMENT :

Soumitra Saikia, J.

1. Heard Mr. D. Saraf, learned counsel for the petitioner. Also heard Mr. S.C. Keyal, learned ASGI for the respondents.

2. All these Writ Petitions have been filed by the petitioner challenging the rejection of the Central Excise Duty refund claims of the petitioner as well as the demand of recovery of Central Excise Duty refunds along with interest and penalty imposed.

WP(C) No. 2162/2020 has been filed by the petitioner challenging the show cause notice dated 30.03.2012 and the impugned order dated 27.01.2020 passed by the respondent No. 3, whereby the refund claims of the petitioner for the period of October 2010, November 2010, December 2010, January 2011, February 2011, March 2011, April 2011, May 2011, June 2011, July 2011 and August 2011 amounting to Rs. 14,54,228/-.

WP(C) No. 2189/2020 filed by the petitioner challenging the show cause notice dated 08.11.2010 and the impugned order dated 27.01.2020 passed by the respondent No. 3 rejecting the claim for duty paid for the period of September 2009, October 2009, November 2009, December 2009, January 2010, February 2010, March 2010, May 2010, June 2010, July 2010, August 2010 amounting to Rs. 26,42,41