Held - Since the facts in the present cases are pari materia to the case in M/s Amit Cotton Industries (supra), the present writ petitions are allo.....

Held - Insofar as the argument advanced on behalf of the respondent/revenue is concerned, which is, that because the petitioner claimed duty drawba.....

Held - We are not impressed by the stance of the respondents that although the writ-applicant might have returned the differential drawback amount,.....