Mandatory Documentary Evidence for Export Realisation

[ChandraShekar MN]

Respect Sir,

Refund application file for claim of Accumulated Input Tax Credit in case of Zero Rated Supply of Export of service.

The Department is insisting for FIRC or e-BRC instead of FIRA, as per RBI Circular, banks are not issuing FIRC.

On account of Non submission of FIRC, department is rejecting the Refund application.

What is recourse available in this scenario.

Thanks in Adance

AI Summary

Proof of foreign exchange realisation: accept FIRA or e BRC as valid documentary evidence for GST refund claims.
Refund claims for accumulated ITC on zero-rated export of services require proof of receipt of payment in convertible foreign exchange; the law requires bank confirmation or BRCs but does not prescribe FIRC specifically. Banks now commonly issue FIRA or enable e-BRCs via DGFT, and insistence on a paper FIRC when it is not issued should be met by producing e-BRC or FIRA with a bank confirmation and relevant banking circulars, pursuing representation, grievance procedures, and appeal if necessary.