No duty liability on Transition from EOU to EPCG Scheme if Export Obligations Fulfilled

Commissioner of CGST & Excise Vs National Aluminium Company Limited (CESTAT Kolkata) The case of Commissioner of CGST & Excise vs. National Aluminium Company Limited (CESTAT Kolkata) involves a dispute regarding the transition of a 100% Export-Oriented Unit (EOU) to the Export Promotion Capital Goods (EPCG) Scheme and the fulfillment of export obligations. The Revenue appealed the adjudicating authority’s decision to drop proceedings against the respondent. Detailed Analysis: Proceedings were initiated against National Aluminium Company Limited (NALCO) for alleged wrong availmen...