Export for the period of Export.
(b) Foreign Inward Remittance Certificate (FIRC) with details of Invoice No. and Invoice amount against which the remittances were ... fail to establish that the services have been exported and therefore the FIRC submitted in support of their claim export of services is not acceptable
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
duly gave standing
instructions to the appellant/OP City Bank to issue FIRC whenever OP got the
payment. The complainant earlier faced
problems several times ... exported their goods mostly through air shipment and they never got FIRC
from the OP and OP never accepted the original documents without having FIRC
Miscellaneous Applications have been filed for submission of revised FIRCs involved in the impugned orders and since they are relevant to the proceedings for consideration ... appellate authority only on the ground that the foreign inward remittance certificates (FIRCs) produced by the assessee-appellant in respect of seven such certificates, mentioned
clarifications in Circular No. 112/6/2009. In this circular as regards FIRC, Board had clarified that where FIRCs are issued on consolidated basis, exporter ... should submit self-certified statement along with FIRC showing details of exports to which FIRC pertains. Refund should be allowed on such certified statement. Further
also observed that from the perusal of the copies of the FIRCs and credit advices submitted by the appellants, it is seen that FIRCs ... appellants against which the payment had been received and as such FIRCs and credit advices submitted by the appellant cannot be correlated with their invoices
submitted. It is also observed that Foreign Inward Remittance Certificate (FIRC) did not correlate with the instant exports.
3. The learned consultant fairly submits that ... shipping bill has already been filed before this Tribunal. Regarding the FIRC, he submits that full payment was received in advance and therefore there
appellant considered only the fact that there was no correlation between FIRC and Export Service invoices and on this ground rejected the refund claims. Further ... details of export invoices are not appearing on the FIRCs.
2. The refund claims involved are for the period from April 2009 to September
payment was received in convertible foreign exchange as evidenced by
FIRC, and the goods were delivered to the agent under a proforma invoice
Gurjit Singh, Mohali vs Assessee on 15 July, 2014
IN THE INCOME TAX APPELLATE TRIBUNAL
