JUDGMENT :

Heard Ms. M. Hazarika, learned Senior Counsel for the petitioners. Also heard Shri A. Kalita, learned Standing Counsel, Industries & Commerce Department. Shri B. Gogoi, learned Standing Counsel, Finance (Taxation) Department as well as Shri S. Das, learned counsel for the AIDC are also present and heard.

2. The grievance raised in this petition is with regard to denial of incentives under the Industrial Policy of 2008 which culminated in the issuance of a communication dated 22.08.2014 whereby the petitioners has been directed to refund an amount of Rs.13,07,045/- by terming the same to be excess by the Department. The grounds of challenge raised in this petition, amongst others, are that the impugned action is unreasonable, inconsistent and is in violation of the Policy and guidelines holding the field.

3. Before going to the issue which has arisen for adjudication, the basic facts pertaining to this case may be narrated briefly.

4. The Government of Assam had announced an Industrial Policy in the year 2008 to give certain incentives to new as well as existing units which were undertaking substantial expansion. As per the said Policy, such units would be entitled to Sales T