JUDGMENT :

A.J.DESAI, J.

1. Rule. Mr.Priyank Lodha, learned advocate waives service of Rule on behalf of respondent Nos.2 & 3. Since the pleadings are completed, with the consent of learned advocates appearing for the respective parties, the petition is taken up for hearing today.

2. By way of the present petition under Articles 226 of the Constitution of India, the petitioner has prayed to issue a writ of Certiorari or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India, to quash and set aside the impugned communication F.No.S/6-Misc./Ref/2017-18 dated 31.01.2018 issued by the Respondent No.2 and Communication F.No.S/6-Misc./Refund/2017-18 dated 18.10.2018 issued by the respondent No.3, by which, the respondents have refused to sanction and grant petitioner's refund claim towards excess custom duty to the tune of Rs.17,25,172/-. The petitioner has further prayed to direct the respondent authorities to pay the said amount with interest thereon at the rate of 18% per annum from 12/04/2016 till the date of payment of the said refund to the petitioners.

3. In response to the Notice issued by this Court, the respondent Nos