Refund Denied Due to Address Discrepancy on FIRCs; Exporter's Declaration Should Be Considered for Correlation.

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....Refund claim - denial on the ground that the FIRCs contains an address different from that of claimant STPI and also the FIRCs records the remittances received as advance and therefore, the receipt of remittances cannot be correlated - Declaration made by the exporter cannot be brushed aside - AT....