https://www.taxtmi.com/caselaws?id=773329 CESTAT Bangalore held that customs authorities cannot re-open export performance questioning after Export Obligation Discharge Certificate (EODC) issuance by DGFT. For three advance licenses with valid EODCs, duty demand was set aside except for wrongly claimed drawback reversal of Rs.15,68,943. Matter remanded to Commissioner for verification with DGFT regarding clubbing of remaining licenses and EODC issuance, with duty liability only arising for unfulfilled export obligations. Appeal disposed through remand. en-us Thu, 12 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773329 CESTAT Bangalore held that customs authorities cannot re-open export performance questioning after Export Obligation Discharge Certificate (EODC) issuance by DGFT. For three advance licenses with valid EODCs, duty demand was set aside except for wrongly claimed drawback reversal of Rs.15,68,943. Matter remanded to Commissioner for verification with DGFT regarding clubbing of remaining licenses and EODC issuance, with duty liability only arising for unfulfilled export obligations. Appeal disposed through remand. Case-Laws Customs Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773329