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2013 (9) TMI 857 - MADRAS HIGH COURTConfirmation of Duty Demand – export obligation - EPCG scheme - Revenue was of the view that the assessee did not complied with the conditions of the Export Promotion Capital Goods Scheme (EPCG) - Held that:- revenue had not disputed the fact that the extension letter, dated 4-2-2010, had been issued by the Foreign Trade Development Officer, extending the obligations period, from eight years to ten years. Thereafter, a redemption letter, dated 18-4-2012, had also been issued by the Ministry of Commerce and Industry, Government of India, stating that the petitioner had discharged the export obligations. - demand set aside - decided in favor of assessee.
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