https://www.taxtmi.com/forum/issue?id=117574 Determination of incentive eligibility turns on the Final Let Export Order (LEO) date as the operative export completion record; the electronic LEO copy can be used to establish completion and support incentive claims. Non-declaration of the successor scheme in the shipping bill, when the bill was filed before the scheme change but LEO issued after, is treated as a procedural omission and has been condoned in comparable cases. No specific DGFT or CBIC clarification is cited in the reply. en-us Sat, 16 Oct 2021 16:29:08 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117574 Determination of incentive eligibility turns on the Final Let Export Order (LEO) date as the operative export completion record; the electronic LEO copy can be used to establish completion and support incentive claims. Non-declaration of the successor scheme in the shipping bill, when the bill was filed before the scheme change but LEO issued after, is treated as a procedural omission and has been condoned in comparable cases. No specific DGFT or CBIC clarification is cited in the reply. Discussion-Forum Customs Sat, 16 Oct 2021 16:29:08 +0530 https://www.taxtmi.com/forum/issue?id=117574