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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 ..... akraborti, Mr. N. Chowdhury, Mr. S. Bandopadhyay, Mr. N.K. Chowdhury, Mr. A. Chakraborti & Mr. N. Chowdhury For the Respondent : Mr. S. Mitra, Mr. Mr. U. K. Majumdar & Mr. D. Kundu ORDER The Court : The point involved in these writ applications is very short. The writ petitioners are exporters of "Technical Textiles" which are described in the relevant policy document as Woven fabrics of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption of "Technical Textiles". On 21st October, 2011, the Central Government published a policy circular. It was 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restrictive interpretation thereof. Now, when a particular product is defined as a 'Technical Textile', any interpretation of it or restrictive definition of it is bound to have the effect of an amendment. This is exactly what has been sought to be done by the policy circular dated 21st October, 2011, with retrospective effect. The Hon'ble Supreme Court of India in Union of India vs. Asian Food ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ministrative 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined 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. The notices issued by the department to deny duty benefit to the writ petitioners and making a demand for reversal of the duty benefit are without any effect, for export before 21st October, 2011. But I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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