O R D E R

Heard the learned counsel on either side and perused the communication exchanged between the petitioner and the respondents and copies of Notification No.131 of 2016-Cus(N.T), dated 31.10.2016 as amended by Notification No.73 of 2017-Cus (N.T), dated 26.07.2017, Circular No.37 of 2018-Cus, dated -09.10.2018.

2. I have also perused the communication filed by the learned Senior Standing Counsel for the respondents, dated 14.12.2021 from the legal Section of the respondents, wherein, it has been stated as follows:-

“It is further submitted that the petitioner has obtained drawback @ 2% in the present case. In as much as the petitioner, in his impugned shipping bills, have claimed drawback under sl.code A, it is deemed that they have availed higher drawback, irrespective of the fact that both the rates prescribed under A and B are equal.

It is further submitted that the drawback and IGST refund is entirely automated and there is no manual intervention of any kind is possible.”

3. This Writ Petition has been filed for a direction to the respondents to settle the pending refund claims of the petitioner on the exports made under following shipping bills:-