(1.) The petitioners have prayed for a writ or a direction holding that the levy and collection of cess by the respondents from the petitioners on import of coking and non-coking coal is unlawful, unconstitutional and void. The petitioners have by way of consequential relief, also prayed for a direction to the respondents to refund the entire amount of Rs.67.17 lakhs paid by the petitioners towards such cess during the period between January 1997 to December 2005.
(2.) Facts may be noted at the outset:
(3.) With this background, the petitioners have approached this Court and made the prayers noted above.