$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10299/2026 T T LTD. .....Petitioner Through: Mr. Mukul Raao, Advocate versus UNION OF INDIA AND ANR. .....Respondents Through: Mr. Devvrat Yadav SPC with Mr. Kartik Sharma, GP for UOI CORAM: HON'BLE DR. JUSTICE SWARANA KANTA SHARMA O R D E R % 27.07.2026 CM APPL. 47620/2026 (exemption) 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 10299/2026 3. By way of the instant petition, the petitioner seeks following reliefs: “(a). directing the Respondents to Issue balance Duty Credit Scrip amounting to Rs. 85,57,068/- (Rupees Eighty-Five Lakh Fifty Seven Thousand Sixty-Eight only) (approx.) alongwith interest from due date till its actual realization under the Incremental Exports Incentivization Scheme (lEIS) for Financial Year 2013- 14 after completing the pending "greater scrutiny" as mandated by Clause (ii) of Paragraph 3.14.5(c) of the Foreign Trade Policy 2009-14; (b). directing the respondents to grant interest on delayed issuance of partial duty credit scrips of Rs. 2,74,37,603/- (Rupees Two Crore Seventy Four Lakhs Thiliy Seven Thousand Six Hundred Three Only) under the Incremental Exports lncentivisation Scheme (lEIS) for Financial Year 2.013-14 from due date till its actual This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:25:57 realization; (c). Award the costs of the present Petition in favour of the Petitioner and against the Respondents...” 4. Issue notice. The learned counsel accepts notice on behalf of respondent no. 1. 5. According to the petitioner, it had achieved incremental exports of Rs. 2,29,97,33,554/- over the Financial Year 2012–13, thereby becoming entitled to IEIS benefits amounting to Rs. 4,59,94,671/-. It is submitted that pursuant to the DGFT Notifications dated 25.09.2013, an amount of Rs. 1 crore was released, while the balance amount was made subject to ‘greater scrutiny’. The petitioner submits that by judgment dated 07.01.2016, this Court had directed the respondents to process and release the eligible IEIS benefits. It is further submitted that despite subsequent orders dated 31.01.2017 and 08.11.2017, the respondents neither undertook the requisite scrutiny nor passed a reasoned order, resulting in contempt proceedings and further litigation. The petitioner further submits that it thereafter succeeded in W.P.(C) No. 11001/2017, which was allowed vide judgment dated 05.10.2018, and the said judgment was upheld by the Hon'ble Supreme Court on 18.07.2023 upon dismissal of the respondents’ Special Leave Petition. Pursuant thereto, the respondents released an amount of Rs. 2,74,37,603/- on 07.01.2025. However, according to the petitioner, a sum of Rs. 85,57,068/- (approximately) still remains unpaid. It is submitted that despite representations and legal notices dated 14.01.2025 and 08.10.2025 seeking release of the balance amount along with interest, no decision has been taken by the respondents, resulting in filing the present petition. 6. In these circumstances, the respondents are directed to decide the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:25:57 representation of the petitioner within a period of six weeks from date, under intimation to the petitioner. 7. The petitioner shall be at liberty to approach this Court afresh, if the need so arises. 8. In the above terms, the present petition, along with the pending application(s), stands disposed of. 9. It is clarified that this Court has not expressed any opinion on the merits of the petitioner’s claim or the alleged pending dues, and the same shall be considered and decided by the respondents in accordance with law. 10. The order be uploaded on the website forthwith. DR. SWARANA KANTA SHARMA, J JULY 27, 2026/ns TD This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:25:57