https://www.taxtmi.com/caselaws?id=442062 Further recovery proceedings did not survive where an assessee validly exited the EOU Scheme, migrated to the EPCG Scheme, paid the assessed duty, obtained a no dues certificate, and later fulfilled the export obligation evidenced by the Export Obligation Discharge Certificate. The commentary notes that the duty liability had already been examined at the time of migration and discharged, and subsequent compliance confirmed that there was no continuing basis for recovery. On that footing, the proceedings were held unsustainable and the order dropping them was maintained. en-us Thu, 03 Aug 2023 00:00:00 +0530 Thu, 24 Aug 2023 08:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442062 Further recovery proceedings did not survive where an assessee validly exited the EOU Scheme, migrated to the EPCG Scheme, paid the assessed duty, obtained a no dues certificate, and later fulfilled the export obligation evidenced by the Export Obligation Discharge Certificate. The commentary notes that the duty liability had already been examined at the time of migration and discharged, and subsequent compliance confirmed that there was no continuing basis for recovery. On that footing, the proceedings were held unsustainable and the order dropping them was maintained. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442062