https://www.taxtmi.com/caselaws?id=293622 Supplies to a Special Economic Zone unit were treated as fulfilment of export obligation under the EPCG scheme because the licence was expressly subject to the Exim Policy and the Handbook of Procedures. The prescribed proof under Paragraph 5.13(b) of the Handbook required supply invoices and payment through the normal banking channel, while Rule 23 of the SEZ Rules extended export benefits to authorised supplies. On that framework, compliance in the manner specified by the scheme was sufficient, and an additional bill of export could not be insisted upon. The appellant was therefore treated as having discharged the export obligation, and the adverse orders were set aside. en-us Fri, 28 Feb 2020 00:00:00 +0530 Wed, 13 Nov 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293622 Supplies to a Special Economic Zone unit were treated as fulfilment of export obligation under the EPCG scheme because the licence was expressly subject to the Exim Policy and the Handbook of Procedures. The prescribed proof under Paragraph 5.13(b) of the Handbook required supply invoices and payment through the normal banking channel, while Rule 23 of the SEZ Rules extended export benefits to authorised supplies. On that framework, compliance in the manner specified by the scheme was sufficient, and an additional bill of export could not be insisted upon. The appellant was therefore treated as having discharged the export obligation, and the adverse orders were set aside. Case-Laws Customs Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293622