TMI Blog2018 (8) TMI 2154X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for respondent No.3 submits that said judgment of Bombay High Court has been followed by the Delhi High Court also in the case of M/s Welldone Exim Pvt. Ltd. (formerly known as M/s G.D. Mangalam Exim Pvt.Ltd.) Vs. Director General of Foreign Trade and another [ 2018 (4) TMI 979 - DELHI HIGH COURT ] whereby the Delhi High Court relying upon the judgment of JSW Steel Ltd [ 2016 (1) TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ASG for the respondent Nos.1 and 2. Shri P.Prasad, learned counsel for respondent No.3. Heard. ORDER By this writ petition, the petitioner is praying for issuance of writ of mandamus or any other writ directing the respondents to forthwith grant or issue IEIS duty credit scrips under yearly scheme on the basis of application submitted on 23.3.2015 (Annx.P/10). He has also prayed for quashment of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling with that. But it surely cannot be suggested that any incentive aboe Rs.20 lakhs is axiomatically and ipso facto an unintended benefit. This is where an acceptance of Mr. Rana's submission takes us. But this was never the purpose nor the object of the 2012 Notification. The 2013 Notification did not (and could not) suggest it. 33. Further, Mr. Nankani's submission that the 2012 Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 Notification places no cap or restriction on the value of the IEIS scrip. The Authorities concerned will consider the petitioners' applications on merits bearing in mind our findings and this order and without any regard to the impugned Clarification of 23rd September, 2014. 36. The Petitions are disposed of in these terms with no order as to costs. 37. At the request of Mr. Jetly, we gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial year 2013-2014. Considering the aforesaid, we relying upon the judgment in the case of JSW Steel Limited Vs. Union of India (W.P.No.1750/2015) decided on 25.1.2016 , direct the respondents to follow the directions issued by the Bombay High Court and comply with the order within a period of 8 weeks from the date of receipt of certified copy of this order. With the aforesaid, the petition stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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