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5.2 The Inter Zonal transfer Orders, in case of these applicants, were passed by the respective Chief Commissioners in the year 2017, i.e. after the cut-off date 26.12.2016. In pursuance of these Inter Zonal Transfer Orders, these officers also joined in Vadodara Zone and since the year 2017, they have been working in the cadre of Inspector in the present Zone. But, after the issuance of CBIC circular dated 20.09.2018, these officers were to be deemed on loan basis till 31.03.2019, on which date Ahmedabad Bench the officers were to be relieved and be reverted to their parent Zones.

5.10 Further, it is submitted by the respondents that on the one hand, the applicants herein claiming to re-visit the policy of 2018 and on the other hand, they contending that circular dated 2018 would not be applicable in their cases in view of policy decision dated 27.10.2011 for grant of ICT benefits to them.

5.11 It is again reiterated that incourse of time, such transfer orders from one cadre strength to another cadre strength have been named as Inter Commissionerate Transfer or Inter Zonal Transfer based on the cadre restructuring taken place from time to time. But such transfers are understood to be Inter Cadre Transfer between two CCA Cadres, as, the CCA Cadre itself forms a separate unit for the purpose of recruitment, seniority, promotion and roaster.