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<h1>SFIS eligibility clarified where prior EPCG duty saved export obligation completion permits SFIS on subsequent foreign exchange earnings.</h1> Defines 'pending EO under EPCG Authorization (over and above average, if any)' as the duty-saved export obligation outstanding beyond the minimum required in the prescribed block; states SFIS may be granted on foreign exchange earned in the stated period where the duty-saved export obligation of the preceding block has been completed, making prior block completion a precondition for SFIS eligibility when residual EPCG obligations exist.