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2020 ]                    UNION OF INDIA v. V.V.F. LTD.              505

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                       6.1  The relevant facts are as under :
                       The Government of India issued an industrial policy on 1-4-2007 reiterat-
               ing the terms and conditions of the earlier  industrial policy dated 24-12-1997
               which provided the fiscal based incentive to new industrial units and their sub-
               stantial expansion. As per this policy, 100% excise duty exemption was provided
               on the products manufactured in the North-Eastern region. By the subsequent
               notifications/industrial policies which  were impugned before the High Court,
               the refund of excise duty  was limited to the extent  of the value  addition. The
               High Court  by the impugned common Judgment  and Order has  set  aside the
               subsequent notifications/industrial policies which  were similar  to Notification
               No. 16 of 2008 applicable to Kutch area of Gujarat and subject matter of Civil
               Appeals @ SLP © Nos. 28194-28201 of 2010.
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