JUDGMENT : 1. By the impugned judgments the Bombay High Court has allowed the writ petitions filed by the respondents and the appellants have been directed to refund the amount of excise duty paid by the respondents without requiring the respondents to pursue the remedy available under the relevant statute governing refund of duty. These matters are covered by the decision of the Larger Bench of this Court in Mafatlal Industries Ltd. v. Union of India - 1997 (89) E.L.T. 247 wherein this Court has laid down that the High Court in exercise of its jurisdiction under Article 226 of the Constitution cannot give direction for refund of duty in disregard of the provisions contained in the Central Excises and Salt Act. The Appeals are, therefore, allowed, the impugned judgments of the High Court are set aside and the writ petitions filed by the respondents are dismissed. No orders as to costs.