received payment for the services in Indian rupees from Deutsche Bank and FIRCs issued by the bank has been produced before the lower authorities, whether ... were received through Deutsche Bank who have issued Foreign Inward Remittance Certificate (FIRC), as statutorily provided under Exchange Control Manual of Reserve Bank of India
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
2009 rejected the claim on the ground that appellant have not produced FIRC to show receipt of convertible foreign exchange, FIRC for entire amount ... invoices was not produced, in respect some FIRC relevant invoices were not produced. The original authority also contended that services viz., provisional charges for payroll
foreign bank i.e Bank of America and they have been issued FIRC. It is her submission that in identical issue in case ... them in Indian rupees but through foreign bank namely Bank of America. FIRC in respect of foreign remittance was issued by the bank. In FIRC
point of refund claim been rejected on the ground that FIRC were not in Export of Sport of Services, had remanded back as appellant ... able to produce before the tribunal corrected FIRC. He submits that the case in hand and that one is the same.
5. After considering
Bechtel India Pvt. Ltd., New Delhi vs Assessee on 14 October, 2015
ITA No.882
produced before the
Assessing Officer a copy of Foreign Inward Remittance Certificate(FIRC)
issued by the Bank to substantiate its claim that the said ... such credit, assessee furnished before the lower authorities
a copy of the FIRC issued by the Bank. The CIT(A) has noticed that
ground is that there was difficulty in correlating the input services and FIRC received for having exported the services. It is submitted that appellant ... were not given an opportunity to correlate the input services in the FIRC received for exports.
10. The above discussion would show that the nexus
claiming commissioner due
(h) Ledger extract of Urschel Singapore
(i) Photocopy of FIRCs
(j) CA certificate 1& 2
The sanctioning authority vide adjudication order ... evidence to that effect they submitted export sale invoices, copies of FIRC. It is his submissions that their case is of refund of service
registered premises.
b) There is no proper correlation between export invoices and FIRCs since FIRC does not have invoice references.
c) Input services such ... opinion refund cannot be denied on this ground. As regards correlation with FIRC, this issue was considered by the Tribunal in the case of Apotex
