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    <title>Refund Claim Denied for Export of Services Over BRC; Yearly BRC Submission Deemed Sufficient by Court.</title>
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    <description>Denial of refund claim - Export of services - the contention that Bank Realisation Certificate (BRC) has not been produced in respect of individual receipt is not sustainable, particularly, when the appellants have produced the entire BRC for the complete financial year. - AT</description>
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      <description>Denial of refund claim - Export of services - the contention that Bank Realisation Certificate (BRC) has not been produced in respect of individual receipt is not sustainable, particularly, when the appellants have produced the entire BRC for the complete financial year. - AT</description>
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