https://www.taxtmi.com/caselaws?id=75286 A fiscal benefit once fixed and acted upon cannot be withdrawn retrospectively by later administrative or subordinate legislative change unless retrospective power is expressly authorised, so the earlier drawback benefit for castor oil medicinal/first special grade remained effective for the covered period. For the later export periods, no direct drawback relief was available because no drawback rate had been fixed after the testing change and the product was not covered under the relevant entry, but the exporters were left to seek consideration under the statutory relaxation power. The petition therefore succeeded in part, invalidating the retrospective exclusion while leaving subsequent relief to the relaxation mechanism. en-us Fri, 18 Sep 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75286 A fiscal benefit once fixed and acted upon cannot be withdrawn retrospectively by later administrative or subordinate legislative change unless retrospective power is expressly authorised, so the earlier drawback benefit for castor oil medicinal/first special grade remained effective for the covered period. For the later export periods, no direct drawback relief was available because no drawback rate had been fixed after the testing change and the product was not covered under the relevant entry, but the exporters were left to seek consideration under the statutory relaxation power. The petition therefore succeeded in part, invalidating the retrospective exclusion while leaving subsequent relief to the relaxation mechanism. Case-Laws Customs Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75286