SHIVASHANKAR BHAT, J.

( 1 ) THE pclitioncr seeks the quashing of the order of second respondent as affirmed by respondents 2 and 3 and seeks further a writ of mandamus directing them to grant refund sought by the petitioner earlier from them.

( 2 ) THE pclilioncr carries on business of manufacturing and sale of poly vinyl chloride footwear having the manufacturing unit at rajajinagar, Bangalore. For this purpose the petitioner requires poly vinyl chloride resin. The petitioner used to import the same from foreign countries such as singapore, korea and u. s. a.

( 3 ) BY a notification dated 15th march, 1979 the government of India exempted the whole of the basic duly on the import of this material. This notification was in force upto 31st august, 1979. By another notification of the said date the exemption was extended upto 31st march, 1980, which was again extended upto 31st march, 1981. Thus, according to the pclitioncr the whole of the import duly on the goods in qucslion was ex empted upto 31sl march, 1981. During this period the pclitioncr cnlcred into a contract with an american company on 9th July,, 1980 as well as on 16th July, 1980 for supply of the said goods to the petiti

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