Akil Abdul Hamid Kureshi, J.

1. Petitioners have prayed for a writ, order or direction quashing and setting aside an Order-in-Appeal dated 31-8-2015 passed by respondent No. 2-Commissioner (Appeals), Central Excise, Customs and Service Tax, Bhubaneswar, Odisha. The petitioners have also prayed for a further direction for refund of the central excise duty to the tune of rupees 44.34 crores (rounded off) by way of consequential relief. This petition is opposed by the respondents primarily on the ground of territorial jurisdiction. In order to appreciate such ground and the response of the petitioners to the same, we may record relevant facts. The petitioner No. 1 is a unit situated in Mundra Special Economic Zone. The petitioner had purchased coal from respondent No. 5 one Mahanadi Coalfields Limited situated at Orissa. Being a SEZ Unit, the petitioner claims exemption from payment of excise duty on such coal. The applications for refund of such duty were filed before the Deputy Commissioner i.e. Customs, Excise and Service Tax, Cuttak Division, respondent No. 3 herein. Such refund applications came to be dismissed by him by several separate orders. Copies of these orders are p