Legal Backup for Refund Rejection Based on FIRA Submission

[Deepanshu Garg]

Dear All,

We are currently handling a case where the department has rejected a refund application on the grounds that the assessee submitted copies of Foreign Inward Remittance Advice (FIRA) instead of a Foreign Inward Remittance Certificate (FIRC). An appeal has been filed against this rejection. However, the Commissioner (Appeals) is requesting a strong legal basis for issuing the refund based on FIRA submissions.

Could you please provide any relevant legal precedents, case laws, or authoritative clarifications that support the acceptance of FIRA in place of FIRC for refund purposes? Your guidance on this matter would be greatly appreciated.

Thank you for your assistance.

AI Summary

Tax Refund Denied Over FIRA Instead of FIRC; Appeal Cites 2009 Order Validating Both Documents A refund application was rejected by tax authorities because the assessee submitted a Foreign Inward Remittance Advice (FIRA) instead of a Foreign Inward Remittance Certificate (FIRC). An appeal is underway, and the Commissioner (Appeals) requires a legal basis for accepting FIRA. Contributors suggest that both FIRA and FIRC have legal validity, referencing a 2009 government order. They recommend obtaining a manual FIRC from banks or using a Bank Realization Certificate (BRC) as alternatives. It is argued that the law does not exclusively mandate FIRC, and practical solutions should be considered to resolve the issue without litigation.