3.1. The Appellant is a partnership firm engaged in the business of textile. The Ministry of Textiles, Government of India, initially in the year 1999 introduced a scheme called “Technology Up-gradation Fund Scheme” (TUF). The TUFS was introduced to catalyze investments in all the sub-sectors of textiles and jute industry by 5% interest reimbursement. The said scheme was extended from time to time with modifications. TUFS was then further extended/rolled over utpo 31.3.2013. In the resolution dated 4.10.2013, the Ministry of Textiles noted that the modified TUFS was discontinued and Restructured TUFS Scheme (RTUF) was launched which was operative upto 31.3.2012. Under the said resolution, it was resolved to further continue the said scheme in a revised restructured form and the scheme accordingly came to be known as Revised Restructured Technology Up-gradation Fund Scheme (RR-TUFS). The financial and operational parameters of the RR-TUFS in respect of loans sanctioned under the Scheme have been enumerated under paragraph 6 of the said Resolution.