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2017 (10) TMI 1269 - AT - CustomsLiability of interest - Simultaneous benefit of two schemes - Status Holder Incentive Scrips (SHIS) - Zero Duty Export Promotion Capital Goods (EPCG) - surrender of benefit under SHIS, on pointing out but without any interest - Public Notice dated 08th September, 2016 - Held that: - the said Circular is clarificatory in nature, so it is applicable retrospectively - it appears that the Annexure to the Public Notice dated 08th September, 2016 has not been followed strictly in the instant case. The interest has also not been computed. When it is so, then we set aside the impugned order and remand the matter to the adjudicating authority to decide the issue de novo - appeal allowed by way of remand.
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