Refund rejection overturned where foreign exchange receipt proven; FIRCs not mandatory under Section 54 and Rule 89

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....HC set aside the rejection of refund of unutilized input tax credit on export of services under Section 54 CGST Act read with Rule 89 CGST Rules. The authorities had denied refund on the ground that the exporter furnished FIRAs and a Chartered Accountant's certificate instead of FIRCs as required under a CBIC circular. Relying on its earlier decision in the same assessee's case, HC held that receipt of convertible foreign exchange was established and mere non-furnishing of FIRCs could not justify rejection of refund. Authorities were directed to process the refund claims for the specified tax periods within twelve weeks.....