JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petition, inter alia, praying as under:

"a) Issue Writ of Mandamus directing the Respondent no. 1 to adjust pending drawback claims amounting to Rs.26,65,334/- towards the demand confirmed vide Order-in-Original dated 15.09.2021;

b) Issue writ of mandamus directing the Respondent No.2 to consider the appeal of the Petitioner on merits without insisting pre-deposit required under Section 129E of the Customs Act, 1962;

c) In alternative: Issue writ of mandamus directing the Respondent No. 1 to refund the Duty Drawback amounting to Rs.26,65,334/- along with interest."

2. The petitioner states that it is engaged in exporting readymade garments. It had exported the said goods under 211 Shipping Bills during the period 01.01.2014 to April, 2015. In respect of the said exports, it claimed duty drawback of approximately Rs.10.16 crores. The petitioner claims that on 28.07.2015, it uploaded the details of nine Shipping Bills on the DGFT portal. Although the duty drawback in respect of the exports under the said Bills was sanctioned, the same has not been disbursed.

3. It is stated that the officials of respondent no. 1 conducted s