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2017 (6) TMI 101 - AT - Central ExciseRefund claim - courier services availed for the export of goods - rejection on the ground of non-realization of foreign exchange - the appellants have exported the spare parts to their dealers abroad by way of free warranty replacement as per their contract which is placed on record and for exporting the said components they have availed the services of courier agency for which they have paid the service tax - Held that: - the appellant has produced the invoices on record which clearly shows that it is free warranty replacement and the invoices have been produced on record - Appellants have also produced a copy of the agreement between his dealers by which the appellants are under obligation to supply the parts under free warranty replacement, then in that case no monetary consideration flow from the buyer and therefore the department’s view that bank realization certificate has not been produced is not justified ground for refusal of the refund - refund allowed - appeal allowed - decided in favor of appellant.
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