Court rules in favor of petitioners in duty credit scrips application challenge, orders approval within nine weeks.

The Court, in a challenge to an order rejecting duty credit scrips application, ruled in favor of the petitioners. The Court found that previous decisions supporting the petitioners' claim were binding on the respondents. As the respondents did not contest these rulings, the Court quashed the order and directed the respondents to approve the application within nine weeks.

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Issues:
Challenge to order of Additional Director General of Foreign Trade rejecting duty credit scrips application.

Analysis:
The petition under Article 226 challenges the order dated 27th March, 2017, rejecting the petitioners' application for duty credit scrips. The petitioner's counsel argues that previous decisions by the Court support the petitioners' claim. The respondent Revenue opposes relief, citing a distinction in incentive schemes under different notifications. However, the Court notes that previous decisions have granted relief under similar circumstances. The Court finds that the issue is concluded in favor of the petitioners based on previous rulings. As the respondents have not challenged these rulings, they are bound by them. Thus, the Court quashes the impugned order and directs the respondents to allow the petitioner's application within nine weeks.

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