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Seeking direction to respondents to register duty credit scrips issued under Merchandise Exports from India Scheme (MEIS) and Rebate of State and Center Taxes and Levies (ROSCTL) - the respondents-authorities have chosen to withdraw the benefit which, at one stage, had been conceded to by them in the earlier writ petition. The said proceedings are binding on the petitioner as well as the respondents and thus, once the respondents-authorities had chosen to issue the scrips then the non-registering of the same cannot be justified. - HC