https://www.taxtmi.com/caselaws?id=238646 After a 100% EOU discharged its duty liability and obtained the no dues stage before the final debonding order, it ceased to be entitled to EOU exemptions for that period and could claim drawback as a DTA unit. Paragraph 6.18 of the Foreign Trade Policy was read as permitting drawback after duty payment and issue of the no objection certificate, with the certificate treated as a procedural step relating back to payment. Conversion of initially filed free shipping bills into drawback shipping bills was allowed because the export procedure, customs-supervised stuffing, and conformity of the exported goods with the declarations were not in dispute. en-us Wed, 24 Jul 2013 00:00:00 +0530 Thu, 02 Jan 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238646 After a 100% EOU discharged its duty liability and obtained the no dues stage before the final debonding order, it ceased to be entitled to EOU exemptions for that period and could claim drawback as a DTA unit. Paragraph 6.18 of the Foreign Trade Policy was read as permitting drawback after duty payment and issue of the no objection certificate, with the certificate treated as a procedural step relating back to payment. Conversion of initially filed free shipping bills into drawback shipping bills was allowed because the export procedure, customs-supervised stuffing, and conformity of the exported goods with the declarations were not in dispute. Case-Laws Customs Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238646