TaxTMI 
TaxTMI 
Legal Backup for Refund Rejection Based on FIRA Submission
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....egal Backup for Refund Rejection Based on FIRA Submission<br> Query (Issue) Started By: - Deepanshu Garg Dated:- 12-9-2024 Last Reply Date:- 16-9-2024 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear All, We are currently handling a case where the department has rejected a refund application on the grounds that the assessee submitted copies of Foreign Inward Remittance Advice (FIRA) i....
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....nstead of a Foreign Inward Remittance Certificate (FIRC). An appeal has been filed against this rejection. However, the Commissioner (Appeals) is requesting a strong legal basis for issuing the refund based on FIRA submissions. Could you please provide any relevant legal precedents, case laws, or authoritative clarifications that support the acceptance of FIRA in place of FIRC for refund purposes....
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....? Your guidance on this matter would be greatly appreciated. Thank you for your assistance. Reply By Shilpi Jain: The Reply: Where is it mentioned in the law that the officer needs to rely only of FIRC? You need to deal with this factually. Why in this case FIRA is given and not FIRC. Bring that out. A task which is impossible to do cannot be asked by the officer to be done under GST. If FIRC....
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....'s are not being issued for your transcation by the relevant authorities, you cannot be penalised for it or you cannot be denied the benefits under the law. Reply By Sadanand Bulbule: The Reply: Dear querist I endorse the clarifying opinion of Shilpi madam. Reply By KASTURI SETHI: The Reply: Sh. Deepanshu Garg Ji, FIRA and FIRC both have equal legal sanctity. Both are official intimation....
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....s given by the bank to the applicant. FIRA was accepted by the Govt. of India as per details given below:- 2009 (11) TMI 625 - GOVERNMENT OF INDIA - IN RE : PARESH KANJIBHAI PATEL Order No. 307/2009-Cus., dated 4-11-2009 in F. No. 371/35/B/2008-RA-CUS Para No.3.6 "Non-mentioning, by the Bank, in the Foreign Inward Remittance Advice, of the purpose of remittance cannot lead to a conclusion that ....
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....the remittance was an afterthought or that the banker did not know the reason for receipt of the remittance. It was only an intimation of inward remittance given by bank to the applicant." This can help you. Reply By RaamSrinivasan Kalpathi: The Reply: With due respects to the explanations provided and not disputing the legal standpoint, this issue can be solved without litigation. A request c....
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....an be made to the bankers to issue a manual FIRC by providing the FIRA reference to them. We have been able to secure the same from our bankers in 2 or 3 days. This custom of only accepting FIRC instead of FIRA had started about 4 years ago and the department has ever since insisting only on FIRCs. Any banker is duty bound to issue an FIRC if the customer seeks. Annexure A of the refund master Cir....
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....cular 125/45/2019 only insists "BRC/FIRC /any other document indicating the receipt of sale proceeds of services". If the credit of the proceeds are realised in the EEFC account then the relevant statement duly authenticated by the bankers should also suffice. Else, a certificate can be obtained from the bankers containing invoice-wise details confirming realisation of proceeds in conver....
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....tible foreign currency. Thanks Reply By KASTURI SETHI: The Reply: Dear Sir, Thank you very much for posting very useful information. This will help me also. Reply By Pradeep Reddy: The Reply: In addition to the arguments on impossibility of obtaining FIRC, the appellant can consider obtaining BRC, as per the GST law mandates obtaining either FIRC or BRC for granting refund. Reply By Sadanand....
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.... Bulbule: The Reply: Dear all Please refer Para No.48 of CBIC Circular Np.125/44/2019-GST dated 18/11/2019 clarifying the need of FIRC OR BRC as the case may be.<br> Discussion Forum - Knowledge Sharing ....