9911796707
TMI Blog2020 (10) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... - Further, Board has clarified the issue vide Para -12 and 14.2 of Circular No. 37/11/2018-GST dated 15.03.2018 stating that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon. In the instant case, the appellant has submitted a copy of Foreign Inward Remittance Statement issued by the ICICI Bank alongwith a copy of export Invoice No. 01 dated 18.08.2017 raised by the appellant. But no where in the statement details of invoice i.e. the number and date is mentioned vide which the statement can be co-related with the export of service made by the appellant. In the absence of the details of invoice in the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Rules, 2017 it is required that a Statement containing the number and date of invoices and the relevant Bank Realization Certificate or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of the export of services . Accordingly, Form GST-RFD-08 (Notice for rejection of application for refund) was issued to the appellant and further after considering the defence submission, the application for refund was rejected and confirmed vide FORM-GST-RFD-06 dated 12.07.2019 by the adjudicating authority. 3. Being aggrieved with the impugned order dated 12.07.2019, the appellant has filed the appeal on the following grounds which are summarized as under:- that because as per provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that implementation of law must be according to substantial compliance hence your honor may appreciate that refund amount is admissible to the appellant. that because, Circular No.37/11/2018-GST dated:15/03/2018 has been issued to clarify various issues in relation to processing of claims for refund. In para 15 of the circular it is stated that it is also advised that refunds may not be withheld due to minor procedural lapse or non-substantive errors or omission , that as much as in the present case there is no procedural lapse on the part of appellant hence your honor may appreciate that withholding refund claim due to non-substantive condition is not justified. that because the law abiding appellant is abide by law and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant under Section 54 of the CGST Act, 2017 for non submission of copy of FIRC (Foreign Inward Remittance Certificates). 6. As per Rule 89(2) (c) of the CGST Rules, 2017- a Statement containing the number and date of invoices and the relevant Bank Realization Certificate or Foreign Inward Remittance Certificates, as the case may be is required, in a case where the refund is on account of the export of services; 7. Further, Board has clarified the issue vide Para -12 and 14.2 of Circular No. 37/11/2018-GST dated 15.03.2018 which reads as under:- '12. BRC/FIRC for export of goods : It is clarified that the realization of convertible foreign exchange is one of the conditions for export of services. In case of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M RFD-01A Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST/CGST/SGST/UTGST/Cess) Copy of FORM RFD-01A filed on common portal Copy of Statement 3A of FORM RFD-01A generated on common portal Copy of statement 3 of FORM RFD-01A Invoices w.r.t. input and input services BRC/FIRC for export of services Undertaking/Declaration in FORM RFD-01A 8. In the instant case, I find that the appellant has submitted a copy of Foreign Inward Remittance Statement issued by the ICICI Bank alongwith a copy of export Invoice No. 01 dated 18.08.2017 raised by the appellant. But no where in the statement details of invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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