https://www.taxtmi.com/caselaws?id=433161 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, determining that the appellant fulfilled the export obligation within the stipulated period. The show cause notice issued prematurely was based on an incorrect assumption of the obligation period. The delay in obtaining the Export Obligation Discharge Certificate (EODC) was attributed to the DGFT's processing time, not the appellant's actions. The appellant's compliance was upheld, and they were not held accountable for the delay in the EODC issuance. en-us Fri, 13 Jan 2023 00:00:00 +0530 Mon, 26 Jun 2023 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433161 The Tribunal set aside the Commissioner (Appeals)'s order and allowed the appeal, determining that the appellant fulfilled the export obligation within the stipulated period. The show cause notice issued prematurely was based on an incorrect assumption of the obligation period. The delay in obtaining the Export Obligation Discharge Certificate (EODC) was attributed to the DGFT's processing time, not the appellant's actions. The appellant's compliance was upheld, and they were not held accountable for the delay in the EODC issuance. Case-Laws Customs Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433161