https://www.taxtmi.com/caselaws?id=54391 Under the EPCG Scheme, partial fulfilment of export obligation did not trigger full duty demand where the conditions for denial of the notification benefit were not met. The Tribunal held that paragraph 5 of Notification No. 110/95-Cus. applied only when the minimum prescribed export obligation remained unmet for three consecutive years, which was not the position on the facts. Because the obligation had been substantially discharged, paragraph 4 governed recomputation of duty liability, allowing credit for exports already made and refund of any excess recovered. en-us Fri, 11 Feb 2005 00:00:00 +0530 Tue, 19 Oct 2010 18:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54391 Under the EPCG Scheme, partial fulfilment of export obligation did not trigger full duty demand where the conditions for denial of the notification benefit were not met. The Tribunal held that paragraph 5 of Notification No. 110/95-Cus. applied only when the minimum prescribed export obligation remained unmet for three consecutive years, which was not the position on the facts. Because the obligation had been substantially discharged, paragraph 4 governed recomputation of duty liability, allowing credit for exports already made and refund of any excess recovered. Case-Laws Customs Fri, 11 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54391