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2019 (12) TMI 1342 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPURRefund of IGST paid - export of services - rejection of refund on the ground that the appellant has not submitted the Foreign Inward Remittance Certificates - HELD THAT:- The appellant had exported the service on payment of IGST and claimed the refund of IGST paid on export of services. Rule 89(2) (c) of CGST Rules 2017 stipulates that the refund application shall be accompanied by the documentary evidences - from the clarification issued by CBEC vide para no. 12 of Circular no. 37/11/2018-GST dated 15.03.18, 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 now 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) in this regards. The appellant vide their letter dated 04.02.19 has submitted to this office the unsigned three inward payment customer advice dated 24.01.2019 issued by Standard Chartered - On perusal of these advices, it is found that no references in respect of invoice no. are available. Besides it, in all these advices, in the Column of Remittance Amount, USD 100.00 only are mentioned whereas as per statement of invoice submitted by the appellant, invoice amount in USD 23250 is in one invoice and invoice amount USD 31850 is in the another invoice. Therefore, these inward payment customer advice dated 24.01.2019 issued by Standard Chartered can not be accepted as Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC). Appeal dismissed - decided against appellant.
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