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GST Refund Claims for Export of Goods Should Not Require Proof of Realization like BRC/FIRC by Law.

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....Refund of GST - BRC / FIRC for export of goods - insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon.....

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GST Refund Claims for Export of Goods Should Not Require Proof of Realization like BRC/FIRC by Law.