This is a case where the petitioner Rolex Rings claims that they were allowed to drawback at a certain rate They claim they were entitled to a 4% drawback rate for goods for their exported goods but were being paid a higher rate under a different scheme. The respondents i.e Union of India then tried to recover the excess drawback paid, accusing that the petitioner(Rolex Rings) had misclassified their goods.Rolex argues that they had rightly classified their goods and that an earlier court order directing Union of India to complete their pending drawback claims had not been followed through. The respondents state that an investigation is ongoing to determine the correct classification of the goods and whether the Rolex rings can get a certain rate of drawback. The court directs the respondents to conclude their investigation and adjudication process, comply with the previous court order, and not recover any further amounts from the petitioner until the investigation is completed.