JUDGMENT

Vibhu Bakhru, J. The petitioner has filed the present petition, inter alia, impugning an order dated 21.10.2021/22.10.2021 (hereafter `the impugned order') passed by the Additional Secretary to the Government of India, Ministry of Finance (the Revisional Authority), whereby the petitioner's revision application [case bearing F. No. 375/135/DBK/2018-RA captioned M/s Rangoli International Pvt. Ltd. v. Commissioner of Customs (Export), ICD, Tughlakabad, Delhi], was rejected.

2. The petitioner is, essentially, aggrieved by the demand for refund of the duty drawback amounting to Rs.43,03,415/- availed by the petitioner against goods exported during the period 03.05.2013 to 28.06.2013, along with interest.

3. The petitioner had exported goods to Dubai during the aforementioned period and had availed of duty drawback in respect of the said exports. Admittedly, the petitioner did not receive the export proceeds in foreign exchange against some of the shipments. In this context, the Customs Department issued a show cause cum demand notice dated 26.04.2016, calling upon the petitioner to show cause why the amount of duty drawback aggregating Rs.43,03,415/- availed by it in respect