https://www.taxtmi.com/caselaws?id=799918 EPCG export-obligation enforcement cannot be initiated before expiry of the authorisation's prescribed fulfilment period. Where a six-year period is fixed, alleged non-fulfilment cannot trigger enforcement under the applicable customs exemption framework before that period ends, rendering such proceedings premature. Revenue-neutrality observations concerning IGST payment and corresponding input tax credit do not conclusively establish entitlement where they remain subject to verification. Revenue may examine the underlying data and determine the IGST credit issue in fresh proceedings lawfully initiated after expiry of the export-obligation period. en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799918 EPCG export-obligation enforcement cannot be initiated before expiry of the authorisation's prescribed fulfilment period. Where a six-year period is fixed, alleged non-fulfilment cannot trigger enforcement under the applicable customs exemption framework before that period ends, rendering such proceedings premature. Revenue-neutrality observations concerning IGST payment and corresponding input tax credit do not conclusively establish entitlement where they remain subject to verification. Revenue may examine the underlying data and determine the IGST credit issue in fresh proceedings lawfully initiated after expiry of the export-obligation period. Case-Laws Customs Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799918