EPCG Scheme Case: Timely EODC Issuance Should Grant Relief, Aligning with High Court and Tribunal Precedents.

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....EPCG Scheme - fulfilment 100% export obligation - No doubt, that the EODC has been issued after much delay, however, the same was issued prior to the passing of the order-in-original passed by the Adjudicating Authority on 26.02.2016 and much before the impugned order on 19.11.2019. The fact that the EODC has been issued showing complete fulfilment of 100% Export Obligation, the Appellate Authority was required to consider the same and in the light of the various decisions of the High Court as well as of this Tribunal, ought to have granted the necessary relief. - AT....