COMMON JUDGMENT

[Judgment of the Court was delivered by R.MAHADEVAN,J.]

Since the issues involved in these writ appeals are one and the same, they are taken up for hearing together and are disposed of by this common Judgment.

W.A.No.429 of 2016

2. The appellant is a manufacturer of synthetic and blended textile yarn made of duty paid raw material viz., polyester staple fiber or polyester viscose staple fibre. According to the appellant, as per the Government schemes, a manufacturer can either export the finished product without payment of duty, or if he exports the same on payment of duty, he can claim rebate or refund of the duty paid on the finished goods exported. If the manufacturer uses raw materials on which duty was paid and if no credit of the same was availed, he can apply for rebate or refund of the duty paid on such raw materials used. Further, the Central Government announced All Industry Rates of Draw back on goods exported from India to compensate the exporters for the incidence of duties suffered by them on the inputs, raw materials, consumables and service tax paid on the input services used in the manufacture of export goods, but the same is not applicable to export o