SERVICE TAX REFUND WITH OUT BRC

[RAVEENDRANADH N]

Dear Sir,

Ours is Software exports company, we have registered with Service Tax under VCS scheme and paid all dues, now it streamlined we are up to date like filing of ST3 and refund application etc.

Problem is we have paid service for Import of services (paid under reverse charge) - which I can get refund from the department, our refund claim is under process with Assist Commissioner, now they are telling us to submit the BRC.

actually we have submitted all FIRC copies against export invoices everything is matching, in fact invoice numbers also mentioned in the FIRC for a strong proof.

My question is : BRC is mandatory to get the ST refunds? one of my friend tells me recently Department is issuing refund based on the FIRC.

Can you please help me on this.

Regards,

Ravi

AI Summary

Bank Realization Certificate requirement: refunds for export-related service tax need BRC unless FIRC accepted by authority within statutory time limits.
Refunds for export-related service tax generally require a Bank Realization Certificate (BRC) as primary proof of foreign remittance; banks can convert an endorsed Foreign Inward Remittance Certificate into a BRC when export documents were submitted through the authorised dealer. Departments normally insist on BRCs for refund or rebate claims, though adjudicating authorities may accept a FIRC if satisfied. Statutory and administrative time limits apply, with a one year statutory window noted alongside an older shorter administrative timeframe whose practical relevance has diminished due to EDI and other changes.