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7. All administrative Ministries/Departments are requested to bring these guidelines to the notice of all Authorities/Boards/Subordinate/Attached Offices/Autonomous and Statutory Bodies, etc., under their administrative supervision/control for strict compliance.

8. This issues with the approval of the Competent Authority.

(DR. Rajiv Mani) Joint Secretary & Legal Adviser Tel. 23384836 *** Anoop Kumar Mendiratta, Secretary Department of Legal Affairs Ministry of Law and Justice Government of India No. 332619/338367/LS/2019 Dated 28th February 2020 Dear Secretary, In a meeting of Committee of Secretaries (CoS) chaired by Cabinet Secretary on 23.01 2020 the issues relating to instruction to all Government Ministries/Departments for the effective implementation of the existing Administrative Mechanism for Resolution of CPSES Disputes (AMRCD) and extension of its applicability to all the Government Departments/Ministries and CPSES for resolution of disputes, other than taxation disputes were discussed The CoS inter-alia recommended that the existing AMRCD mechanism be made applicable to disputes other than those related to taxation, and extended to all Ministries/Departments.

3. To give effect to the decision taken at the CoS meeting as per minutes dated 27.01.2020, all the Ministries/Departments are requested to resolve the inter-se disputes of various Ministries/Departments/ CPSEs other than those related to taxation, through existing AMRCD mechanism The Ministries/ Departments are also requested that when any such dispute is referred for resolution through AMRCD mechanism, a copy of the same shall also be endorsed to this Department and further updates shall be intimated immediately. Ministries/ Departments shall accordingly issue necessary instructions in this regard, to all CPSEs/Boards/ Authorities under their administrative control.

3.4 No appeals are to be made to Cabinet Secretary in such matters, including those in which Sole Arbitrator has passed order before the date of notification of AMRCD, unless the resolution of the disputes has been considered at the level of Administrative Ministry/Department as per procedure prescribed below.

***‖ 6.4. It may also be noteworthy that the counsel for the opposite party No.4 has furnished copy of Office Memorandum bearing No.DPE-05/0002/2023-- AMRCD, dated 25.07.2024 issued by the Government of India, Ministry of Finance, Department of Public Enterprises under the caption ―Settlement of commercial disputes between Central Public Sector Enterprises (CPSEs) inter se CPSE(s) and Government Departments/ Organisation(s)-- Administrative Mechanism for Resolution of CPSE's Disputes (AMRCD)‖, which indicates as follows:

AMRCD/FTS-13578, dated 17.12.2024 issued by the Government of India, Ministry of Finance, Department of Public Enterprises. Vide Office Memorandum No. 2024/RS(G)/ 779/5, dated 03.01.2025 issued by the Government of India, Ministry of Railways (Railway Board) it has been clarified as follows:

―The AMRCD mechanism was further streamlined through the OM dated 14.12.2022 [ref.(iii)], which consolidated the existing guidelines and introduced an enhanced monitoring system to expedite dispute resolution. This OM superseded previous instructions and reiterated the exclusion of disputes involving Railways, Income Tax, Customs, or Excise Departments. This exclusion was further affirmed in the OM dated 25.07.2024 [ref. (v)] and 17.12.2024 [ref.(vi)].‖ 6.6. Notwithstanding such Office Memorandum specifying exclusion of Railways from AMRCD mechanism, Sri Abinash Barik, learned Advocate attempted to misguide this Court by placing reliance on an Order dated 01.02.2023 passed by the Hon'ble Supreme Court of India in the pending case being Civil Appeal No.1400-