N. Kumar , J.—These appeals are preferred against the order passed by the learned single Judge [2009 (243) E.L.T. 658 (Kar.)] who has declined to interfere with the order passed by the Provisional authority, who has held that the appellants are not entitled to the benefit of Duty Drawback in respect of goods which are manufactured in a 100% Export Oriented Unit. The case of the appellants is that the first appellant is a manufacturer-exporter of ready-made garments. He is entitled to Duty Drawback at the All Industry rate prescribed by the Central Government in exercise of its powers under Section 75 of the Customs Act, 1962 (for short hereinafter referred to as 'the Act') and also in accordance with the Customs and Central Excise Duties Drawback Rules, 1995 (for short hereinafter referred to as 'the Rules'). The second appellant is a 100% EOU.

2. By Circular No. 67/1998-Cus., dated 14-9-1998 to utilize the idle capacity of EOU/EPZ units, the EOU/EPZ units in textile, ready-made garments, agro-processing and granite sectors were permitted to undertake job work from the DTA units, provided the finished products produced by such EOU/EPZ units were exported directly from EOU/EP