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

Acceptance of FIRA: alternative bank evidence can support GST refund when FIRC is unavailable under refund guidance.
GST refund refusal solely because a FIRA was submitted instead of a FIRC lacks exclusive statutory support; FIRA is an official bank intimation and may suffice when FIRCs are not issued. Alternatives such as obtaining a manual FIRC from the bank, a Bank Realisation Certificate, EEFC statements authenticated by the banker, or an invoice-wise banker certificate are acceptable evidentiary documents under the refund circular's recognition of BRC/FIRC/other documents indicating receipt of sale proceeds.