https://www.taxtmi.com/caselaws?id=343830 Refund of service tax paid on courier agency services used for export-related warranty replacement supplies was held admissible where the spare parts were exported free of cost under contractual warranty obligations. The absence of a separate foreign exchange realisation certificate could not justify denial of refund because no sale proceeds were separately due or recoverable for those replacement supplies, and the export proceeds for the main products had already been realised. On that basis, rejection of the refund claim was unsustainable. en-us Fri, 21 Apr 2017 00:00:00 +0530 Thu, 01 Jun 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343830 Refund of service tax paid on courier agency services used for export-related warranty replacement supplies was held admissible where the spare parts were exported free of cost under contractual warranty obligations. The absence of a separate foreign exchange realisation certificate could not justify denial of refund because no sale proceeds were separately due or recoverable for those replacement supplies, and the export proceeds for the main products had already been realised. On that basis, rejection of the refund claim was unsustainable. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343830