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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 ..... r 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, it is found that no references in respect of invoice no. are available. Besides it, in all these advices, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 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 aggrieved with the impugned order, the appellant has filed the appeal mainly on following grounds; 3.1 They have submitted certificate of Foreign Inward Remittance Certificate along with the Bank statement issued by their Banker i.e. Standard Chartered Bank, Jaipur . The said certificates and bank statement very well established that they had received foreign remittance against the export of service. 3.2 They had also requested to the adjudicating authority that their banker had not any prescribed format of foreign R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 claimed the refund of IGST paid on export of services. Rule 89(2) (c) of CGST Rules 2017 stipulates that the refund application shall be accompanied by the following documentary evidences; (c) a statement containing the number and date of invoices and the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services; Further CBEC vide para no. 12 of Circular no. 37/11/2018-GST dated 15.03.18 has also, clarified as under: 12. BRC / F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 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. are available. Besides it, in all these advices, in the Column of Remittance Amount, USD 100.00 only are mentioned whereas as per statement of invoice submitted by the appellant, invoice amount in USD 23250 is in one invoice and invoice amount USD 31850 is in the another invoice. Therefore, these inward payment customer advice dated 24.01.2019 issued by Standard Chartered can not be accepted as Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC). 7. In view of the above, I reject the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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