Judgment :- D.V. Shylendra Kumar, J. Sri. K.N. Mohan, learned junior standing counsel appearing for the appellant-Commissioner of Customs, has placed before us written submissions, on behalf of the appellant along with Board Circulars No.24/2001-Cus,No.19/2005-Cus and No.31/2000-Cus and extract of Section 74 to Section 76 of the Customs Act, 1962 (52 of 1962). 2. We are still not very convinced as to the manner of working of the provisions of Section 75 and Section 76 of the Act, to allow duty drawback in respect of exported goods and in whose hands, to what extent and in what circumstances, particularly, having regard to the limitation imposed in terms of Rule 3 of the Customs and Excise Duties Drawback Rules, 1995, in terms of proviso to this Rule, Sub-rule (1) and (3) read in conjunction with Rule 6, Rule 8, Rule 11, Rule 13 and Rule 15 of the said Rules. 3. Even the submissions made by the Commissioner have not cleared our doubts as to whether an exporter who has not himself either imported the raw material and exported goods and an importer who has not paid customs duty at the time of import, can also claim the duty drawback benefit and as to whether a duty drawback can be allowed even in a situation where the imported raw material has not suffered any customs duty at all, at the time of import. 4. The further question is as to whether an exporter can claim duty drawback at its maximum permitted level even when in the hands of a class of importers, the customs duty paid is found to be at a lesser rate and not the full rate of duty as is normally paid by all other classes of importers. 5. Such questions are not answered either by the counsel for the petitioner-Department or by the Commissioner himself who has appeared in person today before us and who has sought to explain the scope of Rules and Board Circulars. 6. The Commissioner has also stated that the written submission now placed before the Court has the approval of the Finance Ministry. 7. 6. The Commissioner has also stated that the written submission now placed before the Court has the approval of the Finance Ministry. 7. We are sorry to note that with all that, our endeavor and the purpose to understand the scheme of duty drawback, has not materialized and it may be in fitness of things that the architects of all these Rules or one of them may come before this Court and explain to us about the duty drawback scheme, its manner of functioning all these days and the present thinking of the Government on this issue, if that is not a taboo for the concerned officer in the Finance Ministry and at any rate, we expect the Commissioner to provide us the statutory provisions in the Act, the relevant Rules and all Board Circulars governing them, compiled in one paper book. Learned Central Government standing counsel, to ensure that the sets of the same are placed before the Court and simultaneously, to furnish a copy of the same to the learned counsel appearing for the respondent. 8. List this matter on 04.03.2010 as requested by Sri. K.N. Mohan, learned junior standing counsel and also, the Commissioner, who is present before the Court. 9. Furnish a copy of this Order to Sri. K.N. Mohan, learned junior standing counsel for the petitioner.