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2020 (10) TMI 949 - Commissioner - GSTRefund of IGST - Export of Service with payment of IGST - rejection of refund 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:- As per Rule 89(2) (c) of the CGST Rules, 2017, a Statement containing the number and date of invoices and the relevant Bank Realization Certificate or Foreign Inward Remittance Certificates, as the case may be is required, in a case where the refund is on account of the export of services - Further, Board has clarified the issue vide Para -12 and 14.2 of Circular No. 37/11/2018-GST dated 15.03.2018 stating that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon. In the instant case, 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. Appeal dismissed.
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