The conventional way round - dark carved frame, pale upholstery - works because the eye reads pale as forward and dark as receding, so the fabric comes towards you and the frame steps back. Reversing it puts the dark panel in the recessive position and the pale frame in front, which should not work and does, for one reason: the carving is deep enough to hold its own shadow.
That is the whole trick. On a cream frame with shallow carving, a dark velvet panel would swallow all the attention and the woodwork would vanish behind it. Cut the carving deep, undercut the scrolls, and the frame generates enough of its own light and shade to stand beside a strong dark colour rather than disappearing next to it.
Our master Indian artisans carve pale pieces intended for dark upholstery differently from pale pieces intended for pale upholstery - deeper, with more undercutting - because the fabric decides how much shadow the wood needs to compete. It is a decision made before the first cut, from the fabric sample you send us.