https://www.taxtmi.com/circulars?id=3188 Transfers of post export DEPB and non insistence on realisation of export proceeds are allowed where shipments are made against an irrevocable letter of credit and the bank certifies this in column 14/15 of Appendix 25; Appendix 25 may omit FOB value and realisation date in such cases if the bank endorses the shipment certification. en-us Fri, 21 Aug 1998 00:00:00 +0530 Wed, 19 Dec 2007 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3188 Transfers of post export DEPB and non insistence on realisation of export proceeds are allowed where shipments are made against an irrevocable letter of credit and the bank certifies this in column 14/15 of Appendix 25; Appendix 25 may omit FOB value and realisation date in such cases if the bank endorses the shipment certification. Circulars DGFT Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3188