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2016 (12) TMI 633 - CESTAT NEW DELHIImport of capital goods - EPCG scheme - demand on account of non-fulfillment of export obligation as such that the goods exported by the appellant were not manufactured in the factory where the goods imported under EPCG were installed; the said exports were made from their other factory and it was violation of the provisions of para 4.1 'of the EXIM Policy 1992-97 - Held that: - The appellant has produced a copy of the letter F. No.20/663/AM96ÆPCG-1/664 dated 14.10.99 from the office of Director General of Foreign Trade, Ministry of Commerce, Government of India, wherein the subject EPCG dated 15.03.1996 has been mentioned. This letter says that the appellant has fulfilled entire EO (export obligation) imposed in respect of the subject EPCG licence. This letter further mentions that the appellant is advised to approach the concerned customs authorities for the release of their bank guarantee/LUT executed by them. This letter has been signed by Foreign Trade Development Officer. When the Licencing Authority, which is the office of DGFT certifies that export obligation has been fulfilled, it is not for the Revenue to deny the benefit of the subject Notification No. 110/95-Cus unless Revenue is able to get specific clarification from DGFT that the goods exported from other factory are not to be taken into account for getting benefit under EPCG scheme - appeal allowed - decided in favor of appellant-assessee.
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