https://www.taxtmi.com/circulars?id=57036 Excess exports under an EPCG authorization in one year may be used to offset shortfalls in Average Export Obligation in other year(s) provided the Average EO is maintained on an overall basis within the applicable EO period or block period; para 5.19A is inserted to this effect in the Handbook of Procedures, 2015-20. en-us Tue, 22 May 2018 00:00:00 +0530 Tue, 22 May 2018 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57036 Excess exports under an EPCG authorization in one year may be used to offset shortfalls in Average Export Obligation in other year(s) provided the Average EO is maintained on an overall basis within the applicable EO period or block period; para 5.19A is inserted to this effect in the Handbook of Procedures, 2015-20. Circulars DGFT Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57036