GORDON WOODROFFE LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ appeal is directed against the order of the learned single Judge whereby the learned single Judge dismissed the writ petition filed by the appellant herein.

(2.) Appellant is a registered company engaged in the field of export of finished leather. The appellant had taken the benefits of the Drawback' scheme (in short the scheme') floated by the Central Government under the provisions of the Indian Customs Act (in short the Act'). The scheme was introduced in the year 1971 and for that purpose rules were framed, known as Customs and Central Excise Duties Drawback Rules, 1971 (in short the Rules'). Under the scheme, there was a provision for refund of excise and customs duties levied on materials used in the manufacture of the goods which are exported. There were two kinds of drawbacks contemplated in the scheme. The first was All Industry Rate, otherwise known as General Drawback, under which the exporters were paid drawback on the raw materials used in the manufacture of the exported goods. Under the second category, viz. Brand Rate Drawback, the drawbacks were allowed against particular branded items and the percentage of the drawback would be higher. These drawbacks used to be fixed every year by the Central Government.

(3.) The appellant, by application dated 5-10-1981, applied for fixation of Brand Rate Drawback on the goods exported by it during the period between 1-6-1979 and 31-5-1982. Similarly, the appellant, by its applications dated 26-7-1982, 20-8-1983 and 18-7-1984, applied for fixation of Brand Rate Drawback for the goods exported from 1-6-1982 to 31-5-1983, 1-6-1983 to 31-5-1984 and 1-6-1984 to 31-5-1985 respectively. The drawbacks were granted at the enhanced percentage and the request of the appellant was also granted for supplementary claim of the drawback for the period 1979-85.