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    <title>In case of refund under exports, whether BRC is necessary for granting refund?</title>
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    <description>For refunds relating to export of goods the refund rules do not prescribe submission of a BRC as a mandatory document for filing the claim; for refunds on export of services, details of the BRC must be submitted along with the refund application.</description>
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      <description>For refunds relating to export of goods the refund rules do not prescribe submission of a BRC as a mandatory document for filing the claim; for refunds on export of services, details of the BRC must be submitted along with the refund application.</description>
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