FRICK INDIA LTD Vs. UOI

JUDGEMENT

(1.) Frick India Limited has filed the present writ petition under Article 226 for the following reliefs:-

(2.) The petitioner herein is a manufacturer and supplier of air conditioning plants and refrigerating equipments. Pursuant to orders placed by National Dairy Development Board, Anand (Gujarat) and Indian Dairy Corporation, Baroda, the petitioner had supplied air conditioning plants all over India. Some of these projects were financed by International Bank for Reconstruction and Development (IBRD)/International Development Association (IDA). These supplies were made at international prices under international competitive bidding for World Bank projects.

(3.) The petitioner claims that they became entitled to refunds/cash assistance in terms of the policy of the respondents incorporated in letter No.F.1/2/69-EAC dated 7th January, 1970 concerning cash assistance in lieu of excise duty payable on supplies made under IBRD/IDA projects in India.