https://www.taxtmi.com/caselaws?id=268420 The court ruled in favor of the exporters, finding that the Central Government's retrospective redefinition of "Technical Textiles" through a policy circular was invalid. The judgment highlighted the principle of promissory estoppel, emphasizing that exporters relied on the previous interpretation to legitimately earn duty benefits. It was held that administrative actions granting duty benefits should be considered final, and authorities exceeded their jurisdiction in demanding duty reversal based on the revised definition. The court restrained authorities from denying duty benefits earned before the circular's issuance in 2011, allowing adherence to the new definition for subsequent exports. en-us Mon, 22 Sep 2014 00:00:00 +0530 Fri, 08 Jan 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268420 The court ruled in favor of the exporters, finding that the Central Government's retrospective redefinition of "Technical Textiles" through a policy circular was invalid. The judgment highlighted the principle of promissory estoppel, emphasizing that exporters relied on the previous interpretation to legitimately earn duty benefits. It was held that administrative actions granting duty benefits should be considered final, and authorities exceeded their jurisdiction in demanding duty reversal based on the revised definition. The court restrained authorities from denying duty benefits earned before the circular's issuance in 2011, allowing adherence to the new definition for subsequent exports. Case-Laws Customs Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268420