(1.) SINCE the issues raised in these petitions are common, the same are disposed of by a common Judgment.
(2.) FOR the sake convenience, we have taken the facts in writ petition No. 2961 of 1987 while deciding the issues raised in these petitions.
(3.) THE petitioner inter alia carries on business as exporter of spices. To encourage exports the Government has been announcing various schemes such as cash compensatory support (C. C. S.), duty drawback, etc.