https://www.taxtmi.com/forum/issue?id=120495 EPCG post-export authorisation allows import of capital goods with duties paid upfront and later remitted in duty credit scrips upon fulfilment of export obligation, unlike standard EPCG duty free import. RoDTEP is not available where Advance Authorisation or EPCG has exempted or remitted the relevant duties; limited drawback may be claimed only for customs duties not covered by those schemes. Failure to realise export proceeds or furnish EBRC within prescribed timeframes can block authorisation closure and lead to recovery of benefits and regulatory action. en-us Thu, 25 Sep 2025 10:17:45 +0530 Sun, 28 Sep 2025 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120495 EPCG post-export authorisation allows import of capital goods with duties paid upfront and later remitted in duty credit scrips upon fulfilment of export obligation, unlike standard EPCG duty free import. RoDTEP is not available where Advance Authorisation or EPCG has exempted or remitted the relevant duties; limited drawback may be claimed only for customs duties not covered by those schemes. Failure to realise export proceeds or furnish EBRC within prescribed timeframes can block authorisation closure and lead to recovery of benefits and regulatory action. Discussion-Forum Customs Thu, 25 Sep 2025 10:17:45 +0530 https://www.taxtmi.com/forum/issue?id=120495