posts are created in Stenography branch which are higher cadre posts to existing post of Stenographer. As a consequence, existing personnel working in lower categories have to be granted promotion to fill the promotional posts, i.e., category 5 and category 4. Though the said categories are filled by assessing the suitability of existing personnel, that exercise was treated as ‘ restructuring ’. Merely because ‘ restructured ’ word is used, it cannot take away the impact of elevation granted to petitioners and other similarly situated. What was granted to them was promotion. It is not a case of upward revision of scales and fitment thereof. The Government erred in analyzing the issue from the stand point of ‘ restructuring ’ as evident from Memo No.122751272/A1/PCV2006, dated 23.06.2006. In the process Government also ignored its G.O.Ms.No.50, dated 23.04.2009, where categorical assurance of extension of FR-22(a)(i) was made (Note-III appended to paragraph 5). It is also appropriate to note that before G.O. was issued financial concurrence was also obtained. 21. The Director of Treasuries and Accounts erred in referring the matter to Government when provisions of Rules, 2003 as amended in 2013 are clear and unambiguous and financial concurrence was already obtained in the year 2009 when commitment to apply FR22 (a)(i) was made and unnecessarily delayed in granting fixation of pay to petitioners. The Treasuries and Accounts authorities have raised frivolous objections only to deprive the petitioners their legitimate benefits.