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2023 (7) TMI 449 - CESTAT CHENNAIExemption to capital goods imported by them under the Zero Duty Export Promotion Capital Goods (EPCG) Scheme - denial on the ground that the importer has been issued duty credit scrips under the Status Holder Incentive Scheme as well as the Zero Duty EPCG Authorization Scheme. HELD THAT:- Relevant conditions of the notification has already been reproduced. The basis for issuing the SCN is that respondent has received SHIS scrips as well as Zero Duty EPCG Authorization scheme in the same year i.e. 2011--12. From the records as well as the arguments it is brought out that SHIS scrips corresponds to the exports made by respondent in the year 2009--10 whereas the Zero Duty EPCG authorization scheme is issued in 2011--12. The respondent has requested for clarification from the DGFT as to whether there has been violation of notification. Vide e--mail dated 28.07.2014, the reply has been received stating that as the SHIS benefits are for the exports made in the year 2009--10, and the Zero Duty EPCG Authorization is issued in the year 2011--12, there is no violation of the provisions as clarified in Public Notice No.12 dt, 26.7.2013. It is mentioned in Public Notice No.12 dt, 26.7.2013 that if SHIS application is filed for the year 2009--10, Zero Duty EPCG Authorisation cannot be issued to an importer for the year 2010--11. In the present case, the respondent has not availed any Zero Duty EPCG Authorization for the period 2010--11. The Zero Duty EPCG Authorization is for the period 2011--12. Thus, there is no violation of the conditions. The Commissioner has analyzed the entire issue and given detailed discussion. The appeal filed by the department is without merits. Impugned order is sustained - appeal filed by Revenue is dismissed.
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