APHC010505442025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3330] MONDAY, THE TWENTY THIRD DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.26066 of 2025 Between: 1. M/S PRAG DISITILLERY (P) LTD,, HEMANGISUBODH NAIK - DIRECTOR OF THE PETITIONER COMPANY, R. S. NO. 199/1, BICCAVOLU, RAJANAGARAM ROAD, NALLAMILLI, RAGAMPETA, MANDAL, EAST GODAVARI DISTRICT A.P ...PETITIONER AND 1. COMMISSIONER OF PROHIBITION AND EXCISE, REVENUE (EXCISE) DEPARTMENT, GOVERNMENT OF ANDHRA PRADESH, MANGALGIRI, GUNTUR DISTRICT, ANDHRA PRADESH. 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, REVENUE (EXCISE) DEPARTMENT, SECRETARIAT BUILDINGS, VELGAPUDI, AMARAVATI, GUNTUR DISTRICT, ANDHRA PRADESH 3. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, FINANCE DEPARTMENT, SECRETARIAT BUILDINGS, VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT. R3 IS IMPLEADED AS PER THE COURT'S ORDER DT.08.01.2026 IN I.A.NO.01 OF 2026. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to a) To issue a Writ of 'Mandamus' or any other writ, order or direction, directing the Respondent No.1 and 2 to refund of the Expansion Fee of Rs.1,50,00,000/- along with the interest at rate of 9 per cent P.A., to be calculated from the date of payment till realisation, accrued on it or to adjust the concerned refund of Rs.1,50,00,000/- 2 along with 9 perecnt interest p.a. to be calculated from the date of payment till realisation, in the future excise duty to be paid by the Company in its future transactions. Counsel for the Petitioner: 1. N RAVI PRASAD Counsel for the Respondent(S): 1. GP FOR PROHIBITION EXCISE The Court made the following: 3 ORDER: The present Writ Petition is filed under Article 226 of the Constitution of India for the following relief: "….to issue a Writ of “Mandamus” or any other writ, order or direction, directing the Respondent No.1 and 2 to refund of the Expansion Fee of Rs.1,50,00,000/- along with the interest at rate of 9% P.A., to be calculated from the date of payment till realisation, accrued on it or to adjust the concerned refund of Rs.1,50,00,000/- along with 9% interest p.a. to be calculated from the date of payment till realisation, in the future excise duty to be paid by the Company in its future transactions and to pass such other orders……" 2. This Court, vide order dated 05.03.2026, directed the respondents to deposit the amount granting six weeks time from the date of receipt of the order. Subsequently, the 1st respondent has passed an order dated 10.03.2026 (which shall be form part of the record) and permitted for adjustment of an amount of Rs.3,56,49,452/- (Rs.1,50,00,000/- towards principal + Rs.2,06,49,452-1 ps towards interest uputo 10.03.2026. As the respondents have adjusted the total amount due to the petitioner herein, nothing survives for further adjudication in the present Writ Petition. 4 3. Accordingly, the Writ Petition stands closed. There shall be no order as to costs. As a sequel thereto, Interlocutory Applications pending, if any, shall stand closed. __________________________________ JUSTICE TARLADA RAJASEKHAR RAO Date: 23.03.2026 siva 5 THE HON’BLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION No.26066 of 2025 Date: 23.03.2026 siva