The adjudicating authority can reject the refund claim on account of Export of Service with payment of IGST for non submission of copy of FIRC
Refund— In the instant case, appellant has filed application for refund of IGST on account of Export of Service with payment of IGST, which has been rejected by the adjudicating authority due to non submission of BRC or Foreign Inward Remittance Certificates, required in case of Export of Services as per rule 89(2) (c) of the CGST Rules, 2017.
Held that— In the instant case, I find that the appellant has submitted a copy of Foreign Inward Remittance Statement issued by the ICICI Bank alongwith a copy of export Invoice No. 01 dated 18.08.2017 raised by the appellant. But no where in the statement details of invoice i.e. the number and date is mentioned vide which the statement can be co-related with the export of service made by the appellant. In the absence of the details of invoice in the statement it can not be ascertained that it pertains to the particular invoice. Hence, it can not be treated a valid FIRC (Foreign Inward Remittance Statement) which is required as per rule 89(2) (c) of CGST Rules, 2017. Thus, I do not find force in the contention of the appellant and do not find any infirmity in the impugned order dated 12.07.2019 passed by the adjudicating authority.