Pending drawback claim must be decided on merits without undue delay, with prompt administrative action directed.

Where a statutory drawback claim remains pending without justification, the authority can be directed to process it in accordance with law, examine it on merits, and pass consequential orders without undue delay. The High Court issued a mandamus for expeditious consideration of the petitioner's claim under the Customs and Central Excise Duties Drawback Rules, 1995, since no valid reason was shown for the prolonged non-disposal. The petition was disposed of with a direction for prompt administrative action on the pending claim.

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Issues: Whether the respondents could be directed to process the petitioner's pending drawback claim under the Customs & Central Excise Duties Drawback Rules, 1995 and decide it on merits without delay.

Analysis: The claim had remained pending with the respondents for a long time. In the absence of any valid reason for non-disposal, the Court directed the respondents to process the claim in accordance with law, examine it on the merits, and pass consequential orders without unnecessary delay.

Conclusion: The petitioner was entitled to a direction for expeditious consideration of the drawback claim on merits.

Final Conclusion: The petition was disposed of by issuing a mandamus for prompt administrative action on the drawback claim.

Ratio Decidendi: Where a statutory claim remains pending without justification, the authority may be directed to decide it on merits and without undue delay.

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