2014 (2) TMI 707

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..... its that exports were made to fulfill warranty obligations and therefore at this juncture, it may not be appropriate to take up a detailed finding on the ground which was not before the original authority or the appellate authority at any time. Further when parts are supplied to fulfill warranty obligation, naturally there will be no sale proceeds. In such situations, whether Condition No. 4 is to .....

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..... but subsequently proceedings were initiated by the original adjudicating authority by issuing show-cause notices for recovery of wrongly sanctioned refund under Section 73 of the Finance Act 1994 which has culminated into the impugned orders wherein the refund sanctioned have been demanded with interest on the ground that no sale proceeds were realized as per Condition No. 4 of Notification No. 17 .....

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..... ority has power under Section 73 of the Finance Act to issue show-cause notice and the power has been exercised correctly. Further he also submits that in some of the cases, it was not specifically indicated that parts were being supplied for fulfillment of warranty obligation. 4. I have considered the submissions made by both the sides. As regards the submission that show-cause notice could not .....

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