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5. The petitioner claims that it had dispatched sugar for export as required under the schemes. The petitioner refers to documents annexed to the petition and submits that all the documents had been submitted with the respondents as are required to show dispatch of consignments, yet, respondents are not paying any heed nor are taking any decision nor have paid amount of subsidy in accordance with production subsidy scheme dated 02-12-2015 for export under MIEQ quota.

6. It is being submitted that the amount is required by the petitioner for various purposes. The petitioner is entitled to receive the amount of production subsidy under notification dated 02-12-2015 in accordance with the MIEQ pursuant to scheme under communication dated 18-09-2015. It is stated that the 5 WP - 835-2018 sugar manufactured and exported for which subsidy is claimed, had been manufactured well before 19-05-2016 and had been dispatched in the month of April-2016 to the export agency and subsequently, the exporter has also exported/shipped the goods out of country.

7. Petitioner claims that while it has dispatched 21800 quintals sugar during 07-04-2016 and 12-04-2016 and was exported, it was entitled to subsidy in accordance with provisions of scheme under notification dated 02-12-2015. The petitioner, thus, seeks mandamus to the respondents to release amount of subsidy to petitioner implementing notification dated 02-12-2015.

8. The petition is resisted on similar grounds as in writ petition no. 8313 of 2017. It had been submitted that factories which could not achieve the targeted performance in respect of exports till the tenancy of scheme upto 19-05-2016 were not considered eligible to avail of the benefit of scheme. The production subsidy was provided to all the sugar mills which have exported at least 40% of MIEQ till the date of tenancy of scheme. While the petitioner had not exported even 40% of their target by 19-05-2016, it had not been found eligible for production subsidy. It has been referred to in the reply, that as per records available 6 WP - 835-2018 with the respondents, the factory though had delivered 2180 metric tonnes of sugar from its premises but could be exported by the stipulated date i.e. 19-05-2016 which does not meet the requirement of 40% of its minimum indicative export quota (MIEQ) which is the minimum quantity required to be exported by a mill for being eligible to avail of benefit of the scheme under notification dated 12-09-2016 referring to its clause (iv).