JUDGMENT :

Sudhanshu Dhulia, J.

All these writ appeals have been filed by the Union of India challenging the common judgment & order of the learned Single Judge dated 12.03.2021 passed in a bunch of writ petitions [WP(C) No.2929/2020 being the leading case], wherein the learned Single Judge has allowed the petitions and had quashed the show cause notices given to each of the petitioners by the Central Excise Department. These show cause notices were given to each of the petitioners calling upon them to return the amount refunded to them earlier deposited by each of the petitioners as Education Cess and Secondary and Higher Education Cess.

2. In order to get a better perspective of the matter, we need to state the background in which all these petitions were filed and also the dispute which led to the filing of these petitions.

3. In order to boost the industrial progress of the North East Region and for attracting investments in the industrial sector in the region, the Government of India had announced an “Industrial Policy Resolution” vide its Notification dated 24.12.1997 (hereinafter referred to as “IPR”). The Resolution contains a package of incentives and concessions to be given t