https://www.taxtmi.com/caselaws?id=363143 Refund or duty drawback could not be denied for free warranty replacement exports where invoices and the underlying arrangement showed that no export proceeds were due, so bank realisation evidence was not required in those circumstances. Once the refund orders had attained finality and were not challenged, the Revenue could not reopen the matter through a separate show cause notice or parallel recovery proceedings. The Tribunal accordingly set aside the impugned order, allowed the appeal, and granted consequential relief. en-us Mon, 26 Feb 2018 00:00:00 +0530 Mon, 09 Jul 2018 08:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363143 Refund or duty drawback could not be denied for free warranty replacement exports where invoices and the underlying arrangement showed that no export proceeds were due, so bank realisation evidence was not required in those circumstances. Once the refund orders had attained finality and were not challenged, the Revenue could not reopen the matter through a separate show cause notice or parallel recovery proceedings. The Tribunal accordingly set aside the impugned order, allowed the appeal, and granted consequential relief. Case-Laws Customs Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363143