https://www.taxtmi.com/caselaws?id=343892 Refund of service tax paid on courier services used for export of free warranty replacement goods is admissible where the export is made under a contractual warranty obligation and no sale proceeds are realised from the foreign buyer. In that setting, insistence on a bank realisation certificate is not justified in the same way as for ordinary commercial exports. Where the refund sanction has already attained finality and was not challenged, recovery of the sanctioned refund as an erroneous refund for want of foreign exchange realisation is not sustainable if the statutory and regulatory conditions are otherwise met. en-us Mon, 24 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343892 Refund of service tax paid on courier services used for export of free warranty replacement goods is admissible where the export is made under a contractual warranty obligation and no sale proceeds are realised from the foreign buyer. In that setting, insistence on a bank realisation certificate is not justified in the same way as for ordinary commercial exports. Where the refund sanction has already attained finality and was not challenged, recovery of the sanctioned refund as an erroneous refund for want of foreign exchange realisation is not sustainable if the statutory and regulatory conditions are otherwise met. Case-Laws Service Tax Mon, 24 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343892