Refund claim - export of services - Rule 5 of the CCR, 2004 -...
Refund for Export Services Denied u/r 5, CCR 2004 Due to Missing Foreign Inward Remittance Certificate (FIRC).
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Service TaxFebruary 21, 2017Case LawsAT
Refund claim - export of services - Rule 5 of the CCR, 2004 - appellant failed to produce FIRC certificate issued from the Bank that remittance is convertible Foreign Exchange - refund could not be allowed - AT