2020 (10) TMI 949

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....led as the "impugned order") passed by the Assistant Commissioner, Central Goods & Service Tax Division-B, Jaipur(hereinafter called as the "adjudication authority"). 2.  BRIEF FACTS OF THE CASE: 2.1  The appellant having GSTIN No.08BLSPM87C3J1ZC has filed application for refund of IGST of Rs. 4,78,373/- for the month of August 2018 on account of Export of Service with payment of IGST, which has been rejected by the adjudicating authority due to non submission of BRC or Foreign Inward Remittance Certificates, required in case of Export of Services as per rule 89(2) (c) of the CGST Rules, 2017. 2.2  On scrutiny of documents submitted by the appellant, the adjudicating authority had noticed that the appellant has not s....

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.... by the appellant. • that because clause (iv) of Section 2(6) of IGST Act prescribes the condition for export of service as "the payment for such service has been received by the supplier of service in convertible foreign exchange" this condition has been compiled by the appellant hence substantive condition has been well fulfilled. • that because RBI has already instructed for discontinuance of issuance of FIRC vide it's circular issued in 2016. In this regard we are also enclosing herewith notice issued by the Foreign Exchange Dealers' Association of India(FEDAI) mentioning about instructions of RBI. • that because the basic purpose of FIRC is making assurance about remittance of foreign curr....

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....:- • Mangalore Fertilizers & Chemicals V/s Deputy Commissioner 1991 (55) ELT 437 (SC) • Commissioner. of C. Ex. & S.T., Raipur Versus Sat yarn Balaji Rice  Industries (P) Ltd. 2015 (39) S.T.R. 1004 (Tri. - Del.) and • Commissioner of C. Ex., Pune -1 and Versus Fujitsu Consulting Pvt. Ltd.  2016 (41) S.T R. 728 (Tri. - Mumbai) • SG Sales Corporation, Hon'ble Commissioner (Appeals) Central Excise & Service Tax, Jaipur. 4.  Personal Hearing in the case was conducted on 13.08.2020. Shri Ravi Gupta, Chartered Accountant appeared on behalf of the appellant. He explained the case in detail and reiterated the submission already made in their appeal memorandum and submitted co....

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....r and the date of the relevant export invoices  is required to be submitted along with the claim for refund. It is therefore clarified that 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." "14.2 A list of documents required for processing the various categories of refund claims on exports is provided in the Table below. Apart from the documents listed in the Table below, no other documents should be called for from the taxpayers, unless the same are not available with the officers electronically Table Type of Refund Documents Export of Services with payment of tax (Refund of IGST paid on ....