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
lack of correlation between export invoices and
corresponding Foreign Inward Remittance Certificates (FIRCs)
3. Learned counsel for the appellant submits that the
limitation for filing ... with the corresponding Foreign
Import Remittance Certificate (hereinafter referred to as 'FIRCs')
which has now further been substantiated by a Chartered
Accountant
lack of correlation between export invoices and
corresponding Foreign Inward Remittance Certificates (FIRCs)
3. Learned counsel for the appellant submits that the
limitation for filing ... with the corresponding Foreign
Import Remittance Certificate (hereinafter referred to as 'FIRCs')
which has now further been substantiated by a Chartered
Accountant
lack of correlation between export invoices and
corresponding Foreign Inward Remittance Certificates (FIRCs)
3. Learned counsel for the appellant submits that the
limitation for filing ... with the corresponding Foreign
Import Remittance Certificate (hereinafter referred to as 'FIRCs')
which has now further been substantiated by a Chartered
Accountant
lack of correlation between export invoices and
corresponding Foreign Inward Remittance Certificates (FIRCs)
3. Learned counsel for the appellant submits that the
limitation for filing ... with the corresponding Foreign
Import Remittance Certificate (hereinafter referred to as 'FIRCs')
which has now further been substantiated by a Chartered
Accountant
Commissioner (Appeals) (impugned
order). Learned Advocate submits that they had submitted FIRC, whereas
department insisted on submitting BRC. However, what is important is to
submit ... points out that apart from this, they were not able to correlate
FIRC with individual claims and export of service as FIRC did not contain
Commissioner (Appeals) (impugned
order). Learned Advocate submits that they had submitted FIRC, whereas
department insisted on submitting BRC. However, what is important is to
submit ... points out that apart from this, they were not able to correlate
FIRC with individual claims and export of service as FIRC did not contain
repayable by the appellants to Komtech. The Foreign
Inward Remittance Certificates [FIRCs] produced by the plaintiff
indicate that the purpose of remittance was reflected ... payment
receipts" and "advance receipts". Two of the FIRCs for an amount of
USD 61506.81 and USD 29,960.00 reflect the purpose
