Legal Backup for Refund Rejection Based on FIRA Submission - Goods and Services Tax - GST

Dear All, We are currently handling a case where the department has rejected a refund application on the grounds that the assessee submitted copies of Foreign Inward Remittance Advice (FIRA) instead of a Foreign Inward Remittance Certificate (FIRC). An appeal has been filed against this rejection. However, the Commissioner (Appeals) is requesting a strong legal basis for issuing the refund based on FIRA submissions. Could you please provide any relevant legal precedents, case laws, or authoritative clarifications that support the acceptance of FIRA in place of FIRC for refund purposes? Your guidance on this matter would be greatly appreciated. Thank you for your assistance.