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TMI Blog2015 (11) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. When goods are legitimately exported under the existing policy duty is earned. The Government takes a decision in clearing particular exports, which results in earning of this duty benefit. This decision at that point of time is to be taken as final in normal circumstances and cannot be reversed at a later point of time by change of interpretation of the description of the goods by a policy circular, with retrospective effect. - respondent authorities are restrained by an order of injunction from denying any duty benefit to the writ petitioners earned by virtue of export of goods understood by the parties as Technical Textiles, before 21st October, 2011 - Decided in favour of assessee. - WP NO.414 OF 2013, WP NO.421 OF 2013 & WP NO.627 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given retrospective effect from 1st April, 2011. In this policy circular the Government tried to make a definition of Technical Textiles by describing it as a textile product manufactured for non-aesthetic purposes. Its purpose was purely functional. Technical textiles were to have applications for automobile, medical, fire fighting etc. purposes. While publishing this notification a list of 33 items were indicated to be Technical Textiles. This did not include the items exported by the writ petitioners. By a demand notice dated 4th March, 2013 in the case of WP No.414 of 2013 and similar notices in the case of other petitioners, the petitioners were asked to give back the duty benefit availed of. For defining a product, interpretin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned. This is plainly unjust. Secondly, an administrative action should have finality. When goods are legitimately exported under the existing policy duty is earned. The Government takes a decision in clearing particular exports, which results in earning of this duty benefit. This decision at that point of time is to be taken as final in normal circumstances and cannot be reversed at a later point of time by change of interpretation of the description of the goods by a policy circular, with retrospective effect. Learned counsel for the Central Government took the point of existence of an alternative remedy. It was argued that a remedy lay under the Foreign Trade Development Act. I am not impressed with this submission. In making and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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