2012, filling of refund claim should be with copies of FIRCS/bank certificate, hence conclusion reached by the first appellate authority in respect of receipt ... provisions of rules 6A of the Central Excise rules, is fulfilled and FIRCS as required are submitted. He took me through two rules, rule
question, the petitioner has, admittedly, not enclosed
the Foreign Inward Remittance Certificates (FIRCs) that are to accompany the
claim, to evidence bank realization. According ... EDPMS. Further, AD Category -I banks need to report
the electronic FIRC to EDPMS wherever such FIRCs are issued against
inward remittances
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
grounds:-
S. No.
Description of ineligible turnover
Ineligible Turnover
Ineligible Refund
1.
FIRC within one year but invoice date beyond one year ... Remittance not supported by FIRCs
4,63,52,407
8,53,037
2. Aggrieved, the appellant is now before the Tribunal.
3. On behalf
Software Services'
ST/87356 of 2018
2
on the ground that FIRCs received from bank, do not show the
invoice detail on the remittance ... refund was refused by the
first adjudicating authority on the ground that FIRCs do not bear
invoice no. and the contention of the claimant that
claim of Rs. 7,45,882/- for two reasons, first because the FIRCs are not in the name of the appellants unit at Pune ... name of their units/offices at other places and secondly, the FIRCs do not bear the invoice numbers under which services were exported.
2. Heard
time-limit will be the end of the quarter" in
which FIRC's are received as per the extant Notification No.
27/2012 ... that limitation will become
operative only with reference to date of FIRC. Harmonious reading
of both these would extend the relevant date
88691/2018
service, for which FIRCs showing receipt in Indian currency (INR)
were issued and that there is no short receipt of consideration
inasmuch ... taken as the end
of the quarter in which the FIRC is received, in cases where the
refund claims are filed on a quarterly basis
88691/2018
service, for which FIRCs showing receipt in Indian currency (INR)
were issued and that there is no short receipt of consideration
inasmuch ... taken as the end
of the quarter in which the FIRC is received, in cases where the
refund claims are filed on a quarterly basis
88691/2018
service, for which FIRCs showing receipt in Indian currency (INR)
were issued and that there is no short receipt of consideration
inasmuch ... taken as the end
of the quarter in which the FIRC is received, in cases where the
refund claims are filed on a quarterly basis
