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TMI Blog2019 (12) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... he Deputy Commissioner, Central Goods & Service Tax Division-B, Jaipur (Here in after called as the "adjudication authority"). 2. BRIEF FACTS OF THE CASE: 2.1 The appellant filed refund application in RFD-01A on 22.01.2018 for refund of Rs. 6,34,628/- (August 2017) in respect refund of IGST paid on export of service. On examination, it was found that the refund claims were liable to be rejected on the various reasons; therefore Show Cause Notices dated 26.03.2018 was issued. After considering the submissions made by the appellant, the adjudicating authority vide the impugned order has rejected the refund claim on the ground that the appellant has not submitted the Foreign Inward Remittance Certificates. 3. Being a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In continuation of personal hearing. the appellant vide letter dated 04.02.2019 has also submitted that their banker has issued transaction certificate in respect of transaction involved in the appeal and has enclosed the same with the submission. 5. I have carefully gone through the case records and submission made in the appeal memorandum as well as at the time of personal hearing. I find 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 issued by Standard Chartered Bank Jaipur. I observe that the appellant had exported the service on payment of IGST and cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, 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, I find that no references in respect of invoice no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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