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The adjudicating authority has rightly rejected the refund claim on the ground that the appellant did not submit the Foreign Inward Remittance Certificate for each transaction while applying for refund in case of export of service

Section 16 of the IGST Act — Refund of IGST — The appellant filed refund application in RFD-01A on 22.01.2018 for refund of IGST paid on export of service. The adjudicating authority vide impugned order has rejected the refund claim on the ground that the appellant has not submitted the Foreign Inward Remittance Certificates. The appellant submitted that they submitted "certificate of Foreign Inward Remittance Certificate" along with the Bank statement issued by their Banker. The appellate authority observed that the adjudicating authority has rejected the refund claim on the ground that the appellant did not submit the Foreign Inward Remittance Certificate for each transaction, but only submitted e-mail transaction with the bank. From the clarification issued by the CBIC, it is ample clear that a statement containing the number and date of invoices and the relevant Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services. Though the appellant vide their submission dated 22.01.19 has submitted the statement containing the number and date of invoices but they have not submitted the Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC). Held that:- The Hon’ble authority rejected the appeals filed by the appellant.
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