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2019 (8) TMI 77 - CESTAT BANGALORERefund of Interest paid settled amount of 50% of duty forgone - EPCG scheme - failure or delay in fulfilling the condition the export obligation - Extension was granted with a condition that 50% of the duty payable in proportion to the unfulfilled export obligation is paid by the authorization holder to Customs authorities before an endorsement for extension is made on EPCG by RA concerned. - Section 28 of Customs Act, 1962 - HELD THAT:- This is not the duty under Section 28 of the Customs Act, 1962 which is paid by the appellant because the final duty is yet to be assessed after verifying the document furnished by the appellant regarding the fulfillment of export obligation. Further, the Customs authorities should have sought clarification from the DGFT authorities but the same has not been done and interest was demanded for not fulfilling the obligation, which is contrary to the Policy. Also, there is no mention in the Policy that this composition fee which is paid as a duty is to be paid along with interest. Appeal allowed - decided in favor of appellant.
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