S.R. Brahmbhatt, J.

Heard learned counsels for the parties.

2. As the issue involved in this petition was in a narrow compass, the Court called upon the counsels to make submissions for final disposal of the matter so as to obviate the intermediate steps of admitting and issuing Rule and avoiding unnecessary delay in final disposal of the matter. Thus, the counsels were heard at length on merits of the matter. Hence, Rule. Shri Ankit Shah, learned advocate waives service notice of Rule on behalf of respondents. By consent, Rule is fixed forthwith.

3. The petitioners, by way of this petition have approached this Court invoking Article 226 of the Constitution of India, with following prayers:

"(A) That Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction thereby directing the Respondent No. 2 herein to pay in the Petitioner's favour Drawback aggregating to Rs.20,69,357/- with interest under Section 75A of the Customs Act, 1962;

(B) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ of Certiorari or any other appropriate writ, direction or order, quashing and setting aside the decision contained in lette