observe that the said notice mentions
that "the copies of FIRCs enclosed by the party pertain to
the year 2011 whereas the export invoices ... note that such current account no, is also
reflected in the FIRCs in which the adjudicating authority has
pointed out discrepancy of address". After
output services, nature of output services is not indicated in the
invoices, FIRCs did not contain reference to export invoices, original
copies of the FIRCs ... indicate the exact nature of output
service in the invoices
FIRCs do not contain reference to export invoices
There is no co-relation between FIRCs
conduct further enquires to match every invoices vis-à-vis realization vide
FIRC's filedby the assessee and then pass an order fresh ... further pointed out that the payments realized as
the FIRCs have the description that the payments were made to
the appellant as advances
conduct further enquires to match every invoices vis-à-vis realization vide
FIRC's filedby the assessee and then pass an order fresh ... further pointed out that the payments realized as
the FIRCs have the description that the payments were made to
the appellant as advances
department is that on verification
of the Refund Claim, Invoices/ FIRCs/Input invoices under
which they have taken credit and applied for refund ... period
Oct 09 to Mar'10.
4.4 From the FIRC's submitted by the appellant, it
was noticed that the payment of their
department is that on verification
of the Refund Claim, Invoices/ FIRCs/Input invoices under
which they have taken credit and applied for refund ... period
Oct 09 to Mar'10.
4.4 From the FIRC's submitted by the appellant, it
was noticed that the payment of their
year claiming refund
shall be the end of the quarter on which FIRCs is received. In Appellant's case,
the refund claim is submitted ... consideration in foreign exchange.
Consequently, the date of Foreign Inward Remittance Certificate (FIRC) is
definitely relevant. The Hon'ble Andhra Pradesh High Court
Garrison Emgomeer (E/M),Air Firce ... vs Jcit.(Tds), Bhopal, Bhopal on 30 October, 2025
IN THE INCOME TAX APPELLATE TRIBUNAL,
AGRA BENCH, AGRA
BEFORE
taken as the end of quarter in which the FIRC is
received, in cases, where the refund claims are filed on a quarterly
basis; they ... been
filed for the period, January 2017 to March 2017 and the FIRCs were
received, subsequently, i.e., between 10.01.2017, to 09.03.2017;
considering that
that the amounts credited as per Foreign Inward
Remittance Certificates (FIRC) are prior to the date of export invoices. It
was therefore alleged that proper ... holding that they failed to establish the remittance of foreign exchange
under FIRC covered by each invoice. They had submitted refund claim for
the period
