JUDGMENT :

Akil Kureshi, J.

These petitions arise out of a similar background. They have been heard together and would be disposed of by this common judgment.

2. Material facts being similar, we may notice them as arising in D.B. Civil Writ Petition No. 18117/2019. The petitioner is a limited company and is engaged in the business of manufacture and export of Yarn. The petitioner had exported such product during the year 2013-14 and claimed duty drawback at a higher rate as per the Customs department's notifications. The petitioner also made a separate rebate claim before the Excise Department. The Assistant Commissioner of Excise issued a show cause notice dated 12.02.2014 calling upon the petitioner to explain why such rebate claim should not be rejected. His main ground for proposing rejection of the petitioner's rebate claim was that the petitioner had availed higher rate of drawback for the export which is available only when Cenvat facility has not been availed. In the present case, according to the Assistant Commissioner, the assessee had failed to establish that it satisfied the condition No.15 of the notification No.92/2012 dated 04.10.2012. He therefore proposed to deny the