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2017 (6) TMI 163 - AT - Service TaxRefund claim - denial on the ground of non-realization of foreign exchange and treating that the same was sanctioned erroneously - Held that: - the orders-in-original sanctioning the refund have already attained finality and the Revenue has not filed any appeal against the sanctioning of the refund order and the Revenue wants to recover the erroneously sanctioned refund by parallel proceedings by issue of SCN which is not permitted under law. The appellant has also produced a copy of the agreement between his dealers by which the appellants are under obligations to supply 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 denial of refund. Appeal allowed - decided in favor of appellant.
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