The CESTAT allowed the appeal, setting aside the impugned order...

The CESTAT allowed the appeal, setting aside the impugned order that denied exemption and demanded duty solely due to non-production of the Export Obligation Discharge Certificate (EODC). The Tribunal held that delay in obtaining the EODC, caused by government authorities beyond the appellant's control, cannot justify denial of benefits under the EPCG Scheme or sustain a duty demand. There was no allegation of fraud or administrative scrutiny warranting adverse action. The appellant had fulfilled the export obligation and submitted requisite documents, with the EODC subsequently issued. The matter was remitted to the adjudicating authority for verification upon production of the EODC. The appeal was allowed by way of remand, ensuring the appellant's entitlement to the Scheme's benefits without prejudice due to procedural delays beyond their control.