2017 (6) TMI 101

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.... Yusuf, A.R. - For the Respondent ORDER The appellants have filed these two appeals against a common impugned order dated 20.3.2013 passed by Commissioner (Appeals) whereby  the Commissioner (Appeals) has rejected  the appeal of the appellant. 2.   Briefly the facts of the case are that the appellants are manufacturers of two wheeler motor vehicles and exported motor c....

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.... appeal before the Commissioner who also rejected both the appeals.  The details of both the appeals are given herein below: Appeal No. Period involved Order-in-original Impugned order Refund amount E/26976/2013 January 2012 to March 2012 75/2012(R)  dated 30.08.2012 73/2013 dated 20.03.2013 Rs. 38,313/- E/26977/2013 April 2012 to June 2012 79/2012(....

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....e, the appellants have exported the components of vehicles by way of free warranty replacements and when warranty replacements are made by way of exports, the recovery of export proceeds does not arise under FEMA.  He further submitted that in the case of warranty replacement of goods exported outside India, either it is free of charge, and no monetary consideration of export proceeds are rec....

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....r the exports to be eligible for the refund.  He further submitted that the appellants are only eligible for refund,  provided they produced foreign exchange realization certificate issued by the banks.  After considering the submissions of both the parties and perusal of the records, I find that the appellants have exported the spare parts to their dealers abroad by way of free war....