https://www.taxtmi.com/forum/issue?id=3137 Where exports under LUT are supported by ARE 1, shipping bill, invoice and bill of lading or airway bill, Excise will accept those documents as Proof of Export without requiring a Bank Realisation Certificate; however, BRC remains relevant to demonstrate foreign exchange realisation under FEMA and may be requested by RBI, DGFT, customs in drawback scrutiny or during audits, and alternative bank or auditor certifications are used where BRC is not obtainable. en-us Sat, 02 Jul 2011 13:40:23 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3137 Where exports under LUT are supported by ARE 1, shipping bill, invoice and bill of lading or airway bill, Excise will accept those documents as Proof of Export without requiring a Bank Realisation Certificate; however, BRC remains relevant to demonstrate foreign exchange realisation under FEMA and may be requested by RBI, DGFT, customs in drawback scrutiny or during audits, and alternative bank or auditor certifications are used where BRC is not obtainable. Discussion-Forum Central Excise Sat, 02 Jul 2011 13:40:23 +0530 https://www.taxtmi.com/forum/issue?id=3137