M.R. Shah, J.

By way of this petition under Article 226 of the Constitution of India, petitioner - Gujarat State Electricity Corporation Limited has prayed for an appropriate writ of certiorari, order or direction quashing and setting aside the impugned letters viz. File No.05 /40 /81 /89 /AM11 /Mics /CLA /778187; File No. 05 /40 /81 /99 /AM-11 /Mics. /CLA / 778174; File No.05 /40 /81 /102 /AM-11 /Mics. /CLA /778179; File No.05 /40 /81 /15 /Mics. /CLA /778183; File No.05 /40 /81 /224 /Mics. /CLA /778332 all dated 21.03.2011 issued by the respondent No.3 for denying export duty drawback to the petitioner. The petitioner has also prayed to issue a writ of certiorari or any other appropriate writ, order or direction quashing the para 3 of the minutes of meeting of the Policy Interpretation Committee being PIC No.10/AM-11 dated 15.03.2011.

[1.1] The petitioner has also prayed for an appropriate writ of mandamus or any other appropriate writ of mandamus or any other appropriate writ, order or direction, directing the respondents to grant the deemed export duty drawback claims to the petitioner in terms of Approval Orders Nos. 05 / 40 / 81 / 224 / AM10 / CLA /703095 dt.30.03.2010; 05 / 40 / 83 / 00015 / AM11 / CLA / 707425 dt.21.04.2010; 05 /40 /81 / 89 / AM11 / CLA / 728820 dt.30.07.2010; 05 / 40 /81 /99 / AM11 / CLA /732356 dt.17.08.2010; 05 /40 /81 / 102 /AM11 /CLA /733209 dt.20.08.2010 and 05 /40 /81 /224 /AM10 /CLA /735559 dt.01.09.2010;

2. Facts leading to the present Special Civil Application in nut-shell are as under:

[2.1] That the petitioner is a Company incorporated under Companies Act, 1956 having its registered office at Vidyut Bhavan, Race Course Road, Vadodara. That the petitioner is a power generation company which has implemented various non-mega power projects.

[2.2] It is the case on behalf of the petitioner that the petitioner was incorporated with the objective to initiate the process of restructuring of power sector in the State of Gujarat. That the petitioner has been notified as State Generating Power Plant by Government of Gujarat with the purpose of improving efficiency in the State's Electricity Generation Activities.

[2.3] That one of the power plant owned and operated by the petitioner is 135 MW capacity Gas based Combined Cycle Power Plant at Utran, Surat, Gujarat. That the petitioner sought to explain the existing power plant in order to general additional 370 MW of power. It is the case on behalf of the petitioner that for the purpose of above expansion, the petitioner sought to procure equipment, facilities, other material etc. by way of imports. For the purpose of selecting vendor for the above supplies i.e. equipment, facilities, other material etc. the petitioner followed the International Competitive Bidding process. That pursuant thereto the petitioner entered into a contract with the successful bidder Alstom (Switzerland) Limited, Brown Boveri Strasse 7, CH-5401 Baden, Switzerland (hereinafter referred to as "Alstom") dated 27.04.2007 for the supply of off-shore equipment and spare parts to the petitioner for expansion of existing power project. It is the case on behalf of the petitioner that the scope of the contract was for the supply of equipments and spare parts which include GT Fields Assembly, HP Feed Water Pumps, Spare parts etc. It is the case on behalf of the petitioner that in respect of the above imports, the bills of entries were in the name of the petitioner and were cleared on payment of appropriate duties of customs. It is the case on behalf of the petitioner that the equipments and spare parts imported by the petitioner were taken to the site of the project where the petitioner under the process of erection, fabrication, assembly to set up a power plant for Utran 370 MW Combined Cycle Power Plant (hereinafter referred to as "Power Project").

[2.4] It is the case on behalf of the petitioner that in respect of the supply of the above plant to the power project, the peti