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    <title>2017 (12) TMI 1453 - CESTAT NEW DELHI</title>
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    <description>Duty foregone on imports by a 100% Export Oriented Unit becomes recoverable only when the unit is debonded or the exemption conditions are violated or left unfulfilled. The text states that, where the Development Commissioner had extended EOU status and had not yet determined non-fulfilment of the export obligation, the customs demand could not be confirmed by the department. On that basis, the demand was premature and unsustainable, and the impugned order was set aside.</description>
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      <description>Duty foregone on imports by a 100% Export Oriented Unit becomes recoverable only when the unit is debonded or the exemption conditions are violated or left unfulfilled. The text states that, where the Development Commissioner had extended EOU status and had not yet determined non-fulfilment of the export obligation, the customs demand could not be confirmed by the department. On that basis, the demand was premature and unsustainable, and the impugned order was set aside.</description>
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