SALAR INTERNATIONAL ASHRAFI HOUSE Vs. UNION OF INDIA

JUDGEMENT

(1.) BY means of the present writ petition filed under Article 226 of the Constitution of India, the petitioner, M/s. Salar International through its partner, Mohd. Qasim, seeks the following reliefs: - -

(2.) WE have heard Sri S.K. Mehrotra, learned Counsel for the petitioner, and Sri A.K. Rai, learned Standing Counsel appearing for the respondents.

(3.) THE learned Standing Counsel, however, submitted that the amount of draw back is to be computed in terms of the duty paid and if the petitioner has used indigenous materials in the manufacture and export of items, it is not entitled to claim any draw back. He referred to section 75 of the Act and the Rules to emphasize that the rate of draw back is in respect of which the duty chargeable on the imported raw materials or excisable materials has been paid. According to him, in respect of indigenous raw materials, the petitioner has not furnished any proof of the duty having been paid and, therefore, it is not entitled to draw back.