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TMI Blog2017 (4) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced the BRC as well as FIRC which is evident from their covering letter, the rejection of refund claim on the ground that the appellant has not produced BRC in terms of Appendix 22A is unsustainable. The second ground for rejection of the refund is that the appellant has not produced SOFTEX returns from STPI authorities. Again, the said document as per Foreign Exchange Management (Export of Goods & Services) Regulations, 2015, shows that it relates with export of goods and software and not with regard to export of services - The above regulations shows that the insistence to furnish SOFTEX returns from STPI authorities is not as per law laid in the relevant field. The refund claim has been wrongly rejected - appeal allowed - decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants to produce BRC in terms of Appendix 22 A. The said document is applicable only for export by post and not in the case of export of services. He adverted to the specimen of BRC in terms of Appendix 22A given in the Handbook of Procedure for Refund and also in the relevant paras 2.26 and 4A.8 of Foreign Trade Policy. It was argued by the Ld. Advocate that the appellant had furnished BRC as well as FIRC, but the authorities below had rejected the refund claim stating that BRC-Appendix 22A has to be produced. The other ground on which the refund claim has been rejected is that the appellant did not register with STPI and did not file SOFTEX returns from the STPI authorities. The Ld. Counsel relied upon the relevant provisions cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Banker Realization Certificate (Annexure-2) 3. Certificate from the Auditor Form A-1 (Annexure-3) 4. Statement of Export Licence copy Export invoices (Annexure-4) 5. Statement of FIRC copy of FIRC (Annexure-5) 6. Statement of inputs service copy of invoices (Annexure-6) 7. Co-relation Statement of Export Invoices with FIRC (Annexure-7) 8. Service Tax return for the Claim period ST-3 (Annexure-8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their covering letter, I am of the view that the rejection of refund claim on the ground that the appellant has not produced BRC in terms of Appendix 22A is unsustainable. 8. The second ground for rejection of the refund is that the appellant has not produced SOFTEX returns from STPI authorities. Again, the said document as per Foreign Exchange Management (Export of Goods Services) Regulations, 2015, shows that it relates with export of goods and software and not with regard to export of services. The relevant Rule of Foreign Exchange Management (Export of Gods Services) Regulations, 2015 is reproduced below: For the removal of doubt, it is clarified that, in respect of export of services to which none of the forms specified in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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