https://www.taxtmi.com/caselaws?id=778274 CESTAT KOLKATA - AT allowed the appeal and set aside the demand of Rs.3,89,82,117/- with interest. The tribunal found that DGFT had permitted exporters who availed simultaneous zero-duty EPCG and SHIS benefits to choose one scheme and surrender the other; CBEC issued a similar option. The appellant had surrendered the zero-duty EPCG benefit and paid Rs.57,75,000, and DGFT issued duty-paid regularization letters. In view of this and binding precedent, denial of SHIS benefit was unsustainable. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 15 Sep 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778274 CESTAT KOLKATA - AT allowed the appeal and set aside the demand of Rs.3,89,82,117/- with interest. The tribunal found that DGFT had permitted exporters who availed simultaneous zero-duty EPCG and SHIS benefits to choose one scheme and surrender the other; CBEC issued a similar option. The appellant had surrendered the zero-duty EPCG benefit and paid Rs.57,75,000, and DGFT issued duty-paid regularization letters. In view of this and binding precedent, denial of SHIS benefit was unsustainable. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778274