2017 (2) TMI 1420

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Varun Gaba, Advocate, for the Appellant. Shri R.K. Mishra, DR, for the Respondent. ORDER The Miscellaneous Application is for early hearing of the appeal as the issue is recurring. 2. After hearing both the sides, I find that a very short issue is involved and as such I proceed to decide the appeal itself. 3. The appellant is an exporter and is entitled to refund of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BRC and they have issued manual BRCs. 5. The basic criteria for refund of credit is that the exporter had realized value of goods or services so exported by them for which purpose production of BRC is required. The requirement of filing e-BRC instead of manual BRC is only a procedural requirement and non-production of the same would not result in denial of benefit if otherwise available to....