along with the invoice copies, shipping bills
and Foreign inward remittances certificate (FIRC) for the entire export
sales and computing the sales ... assessee in the invoice wise listing furnished and for the
balance invoices FIRC copies have been provided substantiating the
realizations.
11.14 Notwithstanding and without prejudice
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
Copies of bank statement of the appellant
company
v.Copies of FIRC issued by RBI in the case
of NR investors
vi.Copies of letter ... Copy of FC-GRP submitted to RBI
ii. Copy of FIRC received from the IDBI Bank
iii. Copy RBI letter allotting
Branch out of his NRE Account. The copy of
bank statement and FIRC certificate is enclosed.
2.3 The Declaration / Confirmation from Harshadkumar Desai is
enclosed ... copy of bank statement and
FIRC certificate is enclosed.
As per the information he has submitted the return of 20490 pound [INR
16.39 lacs
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
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
