Refund for Export Services Denied u/r 5, CCR 2004 Due to Missing Foreign Inward Remittance Certificate (FIRC).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - export of services - Rule 5 of the CCR, 2004 - appellant failed to produce FIRC certificate issued from the Bank that remittance is convertible Foreign Exchange - refund could not be allowed - AT....