R. Mahadevan, J.

1. In these Writ Petitions, the Petitioner seeks to quash the notice, dated 21.12.2012, issued by the 1st Respondent, demanding administrative service fee and for a direction to the Respondents to refund the amount of Rs. 15,00,000/- paid by the Petitioner under protest as administrative service fee and to restrain the Respondents from demanding such fees in future transactions.

2. The case of the Petitioner is that the Petitioner Company is engaged in the business of exporting molasses. The production, possession, use, sale, export and import of molasses are governed by the Tamil Nadu Molasses Control and Regulation Rules, 1958. The Petitioner is holding necessary licence as required. The Petitioner purchased 5000 MT of molasses by sale order dated 30.7.2012 from M/s. Sudalagunta Sugars Limited, Andhra Pradesh for the purpose of export to foreign buyers and the export pass fee was also paid by the Petitioner. After payment of export pass fee, the molasses were transported out of Andhra Pradesh and taken to the Chennai Port Trust between October and December 2012. The vessel was scheduled to leave Chennai Port for Netherlands on 24.12.2012. While so, the 2nd R