TaxTMI 
TaxTMI 
2017 (2) TMI 240
X X X X Extracts X X X X
X X X X Extracts X X X X
....e that a speaking order is passed in terms of Clause (ii) of paragraph 3.14.4 (c) and 3.14.5(c) of Foreign Trade Policy, 2009 - 2014 regarding the claims made by the petitioner. The exercise was directed to be completed within a period of eight weeks from the date of decision. 2. Consequent to the said directions, the respondents have passed an order dated 12.02.2016, which is impugned by the petitioner on the ground that the same does not comply with the directions issued by the Division Bench. 3. The impugned order dated 12.02.2016 reads as under:- "Subject: To issue duty Credit Scrip Rs. 4397856/- under FTP 2009-14. Gentlemen, Please refer to your request dated 25.01.2016, served through your advocate on the above subject. In this c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er the scheme. It does not entitle any applicant to higher levels of benefits under the scheme. (e) In this case the double bench of Hon'ble High Court, New Delhi (consisting Hon'ble Chief Justice & Hon'ble Mr. Justice Jayant Nath) has quoted the case reference as under: While considering an identical issue, the W.P.(C) 6732/2015 & 6734/2015 Supreme Court by judgment dated 27.10.2015 in Civil Appeal No.554/2006 titled DGFT and Anothers Vs M/s Kanak Exports and Another held as under: (i) "101. We may state, at the outset, that the incentive scheme in question, as promulgated by the Govt., is in the nature of concession or incentive which is a privilege of the Central Government. It is for the Government to take the decision t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....points out that the clarification relied upon in the impugned order has already been quashed by the High Court of Judicature at Bombay by its judgment dated 25.01.2016 in W.P.(C) 1750/2015: JSW Steel Limited vs. Union of India & Anr. [2016 Law Suit (Bombay) 73]. 6. Perusal of the above impugned order dated 12.02.2016 shows that the said order merely quotes the paras of the Foreign Trade Policy and the directions issued by the Division Bench. The order does not also deal with any of the submissions made by the petitioner. There is no rationale or reasoning in the impugned order dated 12.02.2016 elucidating to how and why the petitioner is not entitled to the issuance of the Duty Credit Scrips under the Foreign Trade Policy 2009 - 2014. 7. ....