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2017 (10) TMI 83 - AT - Service TaxRectification of mistake - the applicant has failed to produce FIRC issued by the Bank - Held that: - It is evident from the record that the appellant failed to produce FIRC certificate issued from the Bank that remittance is convertible Foreign Exchange - the bankers had not given clear confirmation in respect of foreign exchange - there is no mistake apparent on the fact of the record - ROM application rejected.
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