MICRO FORGE (INDIA) LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) AS common question of of facts and law arise in both these petitions, they are disposed of by this common judgement and order.

(2.) BOTH these petitions have been preferred by the respective petitioners for an appropriate writ, order and/or direction to quash and set aside the impugned common order No.71 -72/2009 dated 12/5/2009 passed by the respondent No.1 revisional authority, by which the revisional authority has allowed the said revision applications filed by the respondent No.2 Commissioner of Customs, Kandla, by quashing and setting aside the order passed in appeal and upholding the Order -in -Original denying drawback to the respective petitioners.

(3.) MR .Paresh Dave, learned advocate appearing on behalf of the respective petitioners in both the petitions has vehemently submitted that the revisional authority has materially erred in holding that the petitioners are not entitled to duty drawback as per All Industry Rates of drawback against Entry No.73.29 and 73.28 for the period under consideration, respectively.