https://www.taxtmi.com/caselaws?id=448386 CESTAT NEW DELHI ruled in favor of appellant in EPCG scheme case involving failure to submit Export Obligation Discharge Certificate (EODC). Appellant had fulfilled 100% export obligations but EODC was issued with delay by DGFT on 16.02.2016, prior to adjudicating authority's order dated 26.02.2016. Tribunal held that delay in EODC issuance was attributable to DGFT, not appellant. Since EODC confirmed complete fulfillment of export obligations, appellant could not be denied benefits. Matter remanded to adjudicating authority for fresh decision considering the validly issued EODC. Appeal allowed by way of remand. en-us Mon, 15 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448386 CESTAT NEW DELHI ruled in favor of appellant in EPCG scheme case involving failure to submit Export Obligation Discharge Certificate (EODC). Appellant had fulfilled 100% export obligations but EODC was issued with delay by DGFT on 16.02.2016, prior to adjudicating authority's order dated 26.02.2016. Tribunal held that delay in EODC issuance was attributable to DGFT, not appellant. Since EODC confirmed complete fulfillment of export obligations, appellant could not be denied benefits. Matter remanded to adjudicating authority for fresh decision considering the validly issued EODC. Appeal allowed by way of remand. Case-Laws Customs Mon, 15 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448386