2017 (2) TMI 1420

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit is that the exporter had realized value of goods or services so exported by them for which purpose production of BRC is required. The requirement of filing e-BRC instead of manual BRC is only a procedural requirement and non-production of the same would not result in denial of benefit if otherwise available to the assessee. The impugned order denying refund claim on the said sole ground .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dit in terms of the provision of Rule 5 of the Cenvat Credit Rules. The refund filed by the appellant stands rejected by the authorities on the sole ground that e-BRCs i.e. Electronic Bank Reconciliation Certificate do not stand produced by them. 4. The appellant s contention is that the requirement of filing e-BRC was introduced by DGFT by notice dated 5-6-2012. Some of the banks have no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the assessee. 6. As such I am of the view that the impugned order denying refund claim on the said sole ground is not justified. Accordingly the same are set aside and matter is remanded to the original adjudicating authority for examining the manual BRC issued by the banks and to re-decide the refund accordingly. Appeal is disposed of in the above terms. Miscellaneous application for ea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X