https://www.taxtmi.com/caselaws?id=254015 Retrospective curtailment of Focus Product Scheme eligibility by a DGFT circular was beyond authority because the Foreign Trade Policy was framed by the Central Government, while DGFT's role was limited to advising and implementing it. The circular did not merely clarify the scheme; it narrowed eligible products and changed the scope of the incentive from a broader tariff classification to 33 items. As delegated policy or subordinate legislation, that change could operate only prospectively, and there was no statutory power to withdraw an accrued fiscal benefit retrospectively. The resulting recovery demands were therefore unsustainable, and the vested benefit already availed could not be recalled. en-us Mon, 08 Dec 2014 00:00:00 +0530 Tue, 18 Aug 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254015 Retrospective curtailment of Focus Product Scheme eligibility by a DGFT circular was beyond authority because the Foreign Trade Policy was framed by the Central Government, while DGFT's role was limited to advising and implementing it. The circular did not merely clarify the scheme; it narrowed eligible products and changed the scope of the incentive from a broader tariff classification to 33 items. As delegated policy or subordinate legislation, that change could operate only prospectively, and there was no statutory power to withdraw an accrued fiscal benefit retrospectively. The resulting recovery demands were therefore unsustainable, and the vested benefit already availed could not be recalled. Case-Laws Customs Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254015