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.

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