https://www.taxtmi.com/caselaws?id=468535 A policy circular cannot retrospectively narrow eligibility under an export incentive scheme or authorise recovery of duty credit benefits already granted, because accrued entitlement cannot be withdrawn through delegated clarification. The text also states that polyester printed and dyed fabrics fall within Entry 33 of Table 4 of Appendix 37D, as the entry covers technical textiles and is read broadly in line with the relevant ITC (HS) classification. On that basis, the exports remained eligible for the stated incentive, and the recovered duty credit scrips and interest were required to be returned or reissued by way of refund or equivalent scrip issuance. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 12 May 2026 12:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468535 A policy circular cannot retrospectively narrow eligibility under an export incentive scheme or authorise recovery of duty credit benefits already granted, because accrued entitlement cannot be withdrawn through delegated clarification. The text also states that polyester printed and dyed fabrics fall within Entry 33 of Table 4 of Appendix 37D, as the entry covers technical textiles and is read broadly in line with the relevant ITC (HS) classification. On that basis, the exports remained eligible for the stated incentive, and the recovered duty credit scrips and interest were required to be returned or reissued by way of refund or equivalent scrip issuance. Case-Laws Indian Laws Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468535