TaxTMI 
TaxTMI 
2017 (4) TMI 1043
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....26.7.2007, the Development Commissioner gave approval to exit from EOU scheme on payment of duty on capital goods under the prevalent EPCG scheme. The said directions of the Development Commissioner were complied with by the appellant including the calculation of duty liability. The duty so calculated was finally paid by the appellant on 26.9.2007. 2. After the payment of full duty liability on 26.9.07, the appellant applied for 'No Dues Certificate' which was given by the Deputy Commissioner, Central Excise Division, Derabassi on 03.12.2007. After the 'No Dues Certificate', the final de-bonding order was issued by the Development Commissioner vide his order dated 9.1.2008. 3. During the period 26.9.2007, when the appellant discharged its....
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....he Revenue, we find that the short issue required to be decided is as to whether the balance shipping bills filed prior to the issuance of 'No Dues Certificate' can be converted into draw back shipping bills or not. Admittedly, the appellant applied for exit out of 100% EOU scheme on 27.7.2006 and the approval of the same was granted by the Development Commissioner on 26.7.2007. Thereafter, the appellant calculated the foregone duties and paid the entire demand of duty on 26.9.2007 and applied for 'No Dues Certificate'. Revenue took almost a period of more than 2 months for issuing the said certificate which was ultimately issued only on 3.12.2007. The Commissioner has granted the benefit in respect of all the shipping bills filed after 3.1....
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....icate'. The issuance of said certificate is only an extension of the event of the appellant having became a non 100% EOU. As soon as they have discharged their discharged certificate from EOU scheme, they became entitled to the benefit of DTA unit for claim of draw back irrespective of time taken by the Revenue for issuance of the certificate. Presuming to the contrary that even after the completion of formalities, the authorities would have taken another two months for issuance of certificate, can it be said that the benefit would have arisen to the appellant after a period of those two months. Otherwise also we are of the view that the issue of 'No Dues Certificate' would relate back to the date of application filed by the assessee for i....