https://www.taxtmi.com/forum/issue?id=2587 Exit from the EOU scheme requires payment of excise and customs duties, including the differential customs duty on raw materials used in exports; taxpayers can claim Cenvat credit, apply Advance Authorisation for inputs, or convert capital goods liability into the EPCG scheme. The realisation regime grants a limited period for export proceeds to be realised, constraining the department from demanding immediate duty deposit during that period, though an undertaking to deposit duty if proceeds remain unrealised is often tendered to avoid dispute. en-us Tue, 04 Jan 2011 13:21:44 +0530 Thu, 23 Jan 2025 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2587 Exit from the EOU scheme requires payment of excise and customs duties, including the differential customs duty on raw materials used in exports; taxpayers can claim Cenvat credit, apply Advance Authorisation for inputs, or convert capital goods liability into the EPCG scheme. The realisation regime grants a limited period for export proceeds to be realised, constraining the department from demanding immediate duty deposit during that period, though an undertaking to deposit duty if proceeds remain unrealised is often tendered to avoid dispute. Discussion-Forum Customs Tue, 04 Jan 2011 13:21:44 +0530 https://www.taxtmi.com/forum/issue?id=2587