M/S Malji Devashi and Co. Mohamed a. Majid v. Union of India and Ors.
Case brief
What is this about?
Petitioners challenged the denial of duty drawback for castor oil exports. The court held that if one exporter is granted the facility for a specific period, another exporter of the same goods cannot be denied it for the same period. Petitioners were entitled to drawback for the fixed period and directed to seek a representation for the subsequent period.
What did the court decide?
Petitioners entitled to duty drawback for the period 1-6-1989 to 31-5-1990; directed to make representation for the remaining period.