(1.) The Court : The petitioners question the propriety of a notification of September 25, 2013 and the denial by the office of the Director General of Foreign Trade of an incentive that the petitioners were entitled to under a notification of December 28, 2012. The petitioners claim that the issue involved herein is covered by an order of this Court of January 28, 2016. The petitioners say that a recent judgment of the Supreme Court reported at (2016) 2 SCC 226 (Director General of Foreign Trade vs. Kanak Exports) leaves no doubt as to the petitioners' entitlement.
(2.) Though the Union does not dispute that the issue is the same as in WP No.1355 of 2015 (LGW Industries Limited vs. Union of India) which was allowed by the order of January 28, 2016, the Union places a contrary judgment of January 7, 2016 passed by a Division Bench of the Delhi High Court which, according to the Union, could not be cited before this Court when the order of January 28, 2016 was passed.
(3.) Curiously, the Delhi High Court judgment now cited by the Union founds its opinion on the issue also on the Kanak Exports judgment relied upon by the petitioners.