S.R. Roy, J. - (1.) The petitioner is a partnership firm registered under the Indian Partnership Act and is a manufacturer and exporter of woollen carpets.
(2.) For manufacturing carpets the petitioner requires various raw materials like woollen yarn, cotton yarn, jute yarn, dyes and chemicals, which the petitioner purchases from the market on payment of central excise duty in accordance with the Central Excises and Salt Act.
(3.) In the instant writ petition, the petitioner has claimed drawbacks in respect of the goods exported for the period from 1973 to 1977 after having allegedly complied with Rule 11 of the Drawback Rules, 1971. The number of claims so made is 45 but in spite of repeated reminders the payment in respect thereof amounting to Rs. 66,438.35 parse is yet to be made by the respondents.;