JSR INTERNATIONAL Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions arise in similar background. They would be disposed of by this common order. We may notice facts as arising in Special Civil Application No. 13003/2015.

(2.) The petitioner is a manufacturer-exporter. The petitioner imports certain raw materials and after value addition re-exports. The grievance of the petitioner is that the petitioner's drawback claim of Rs. 1,04,72,479/- on completed exports have not been processed and cleared by the department.

(3.) It is undisputed that the petitioner imported certain raw materials at the relevant time which was cleared by the Customs authority and after completion of the manufacturing process also re-exported the finished goods. As per the rules, the petitioner was entitled to duty drawback. The petitioner filed various claims between 21-4-2014 to 26-12-2014.