JUDGMENT

(Judgment of the Court was delivered by T.S.SIVAGNANAM, ACJ.)

1. This intra court appeal filed by the writ petitioner is directed against the order passed by the learned single bench in WPO No. 568 of 2019 dated 05.12.2022.

2. We have heard Mr. Dipankar Ray, learned advocate assisted by Mr. Soumyajit Mishra, learned advocate for the appellant and Mr. K.K. Maity, learned senior standing counsel assisted by Ms. Manasi Mukherjee, learned standing counsel for the first respondent and Mr. Kaushik Dey, learned standing counsel for the second respondent and Mr. Rajesh Kumar Shah, learned standing counsel for the Union of India.

3. The appellant had filed a writ petition praying for return of the interest amount of Rs. 13,04,464/- which according to the appellant has been illegally collected in the name of rent, insurance and GST charges which are not payable by the appellant. The facts leading to the filing of the writ petition are set out hereunder:

4. The appellant was granted advance license by the Foreign Trade Development Officer, Mumbai dated 26.06.2002 to manufacture and export of 310 metric tons of zinc oxide of 100% purity through their supporting manufacturers. On 15.07.2002