https://www.taxtmi.com/article/detailed?id=6551 Refund admissibility for duty paid on goods exported as free replacements rests on substantive compliance rather than strict procedural formalities. Minor deviations - such as absence of an express refund notation on the invoice or not filing on company letterhead - do not bar a refund where export and duty payment are established. No rule requires refund claims to be filed only on letterhead. Further, foreign exchange realization is not relevant for exports undertaken as free replacement of defective goods, so denial of refund on that ground is inappropriate when export and duty payment are not disputed. en-us Tue, 01 Dec 2015 11:14:35 +0530 Tue, 01 Dec 2015 11:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6551 Refund admissibility for duty paid on goods exported as free replacements rests on substantive compliance rather than strict procedural formalities. Minor deviations - such as absence of an express refund notation on the invoice or not filing on company letterhead - do not bar a refund where export and duty payment are established. No rule requires refund claims to be filed only on letterhead. Further, foreign exchange realization is not relevant for exports undertaken as free replacement of defective goods, so denial of refund on that ground is inappropriate when export and duty payment are not disputed. Articles Central Excise Tue, 01 Dec 2015 11:14:35 +0530 https://www.taxtmi.com/article/detailed?id=6551