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12)/2009-2014 dated 28th December 20121 ("the 2012 Exhibit "B", pp. 49-54 to WP No. 2122 of 2015 6 of 27 OSWP1750-15+3-JWS STEEL-WELSPUN.DOC Notification"). This Notification inserted paragraph 3.14.4 in the Foreign Trade Policy ("FTP") 2009-2014. This Notification, while prescribing a number of restrictions, all of which the Petitioners accept, including a limitation as to the eligibility period or time, allowed a duty credit of 2% on the incremental growth in export achieved by those who held an Import Export Code ("IEC") for the quarter in question. If the prescribed criteria were met, the IEC holder was entitled to a duty credit scrip at this rate. It is the case of the Petitioners that the 2012 Notification did not in and of itself prescribe any cap or ceiling limit on the quantum of the duty credit scrip. It only prescribed a percentage of the incremental growth and contained various other qualifying restrictions.