"Accordingly, writ petitions are allowed. It is with a direction to the respondents-State Government to refund the amount of electricity duty collected after the notification dated 21.01.2010 and would be in reference to the period of the benefit i.e. 10 years or 15 years, as the case may be. The amount would be refunded within a period of six months from today. If, the amount is not refunded within the period given above, it will carry interest @ 10% for the period subsequent to it. Direction of the refund has been given keeping in mind the prayer in the connected writ petitions and the oral prayer made in the present writ petition."