EPCG scheme: No interest payable on composition fee as same is not duty under Customs Section 28

Lulu International Convention Centre Pvt Ltd Vs Commissioner of Customs Cochincus (CESTAT Bangalore)

Appellant has discharged the export obligation and has also obtained redemption certificate from DGFT. Further I find that as per the EPCG Scheme, there is a provision that extension in export obligation period beyond two years period may be considered for a further extension up to 2 years with a condition that 50% of the duty payable in proportion to the unfulfilled export obligation is paid by the authorization holder to Cu

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