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
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
plaintiff had
deposited shipping bills and copy of Foreign Inward Remittance
Certificate (FIRC) with Punjab and Sind Bank, Chandni Chowk
Branch, Delhi for the advances ... thereafter, the advances were
received in ICICI Bank and thereafter, aforementioned FIRC was
deposited with Punjab and Sind Bank. This witness has stated
that plaintiff
Remittance
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NC: 2024:KHC:33781
WP No. 14827 of 2022
Certificates (FIRCs) before the 3rd respondent. The revenue also
contended that in the FIRAs ... rejected by assigning the
following reasons:
(i) Petitioner had not submitted BRCs/FIRCs along with the
refund claim to indicate proof of receipt of foreign
bona-fides of the transaction
and export documents, such as, invoice/ FIRC.
(ii) AD bank should consider the FATF statements while handling such
transactions ... bona-fides of the transaction and export
documents, such as, invoice / FIRC. (ii) AD bank should consider
the FATF statements while handling such transaction
Show-Cause Notice (FORM GST RFD-08), stating that the "FIRC details
uploaded was not in openable format". On the next day, petitioner ... filed its
reply on 19.05.2023, uploading a rectified version of the FIRC details. Despite
this, on 06.06.2023, the first respondent issued a second Show-Cause
refer pages 145-146 of
paperbook];
Copy of Foreign Inward Remittance Certificate (FIRC) [refer pages 147-
150 of paperbook];
Copy of share certificates [refer pages
consideration in foreign
exchange. Consequently, the date of Foreign Inward
Remittance Certificate (FIRC) is definitely relevant. The
Hon'ble Andhra Pradesh High Court ... whether the
time limit is to be restricted to the date of FIRC or can be
considered from the end of the quarter. The Tribunal
Appellant they had submitted the required evidence by
way of export invoices, FIRC, input invoices etc., as part of the refund
application. However, the initial ... personal
hearing produced as Annexure-11. As regards the correlation between
FIRC and export invoices, learned Counsel submitted that at the time of
personal hearing
year with
reference to foreign services rendered and corresponding amount
deposited with FIRC noticed that the following invoices have already
been taken into account ... explained the numerical data by the following chart:-
Invoice Amount (INR) FIRC No. Amount (INR) Reasons
001/MTS/2010
