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
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
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
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
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
