JOLLY INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions arise from the same factual background. With consent of both the parties, the petitions are taken up for hearing together. The facts from SCA No. 8401 of 2016 are taken.

(2.) This petition under Article 226 of the Constitution of India is filed praying inter alia for a direction to the respondents Revenue authorities to release an amount of Rs. 40 lakhs towards the claim of drawback along with interest as applicable under Section 75A of the Customs Act.

(3.) The facts in brief are that the petitioner is engaged in the manufacture and export of forgings and casting items. The petitioner is exporting such goods to the countries like Dubai, UAE, etc. The petitioner is duly registered with office of DGFT, Ludhiana.