Non-production of BRCs/ FIRCs cannot be reason for rejection of refund claim

Mavenir Systems Private Limited Vs Union of India (Karnataka High Court) Karnataka High Court held that mere non-production of the Bank Realization Certificates (eBRCs) / Foreign Inward Remittance Certificate (FIRCs) cannot be reason for rejection of refund claim specially as all the details in this regard are made available to the department. Facts- On 05.02.2020, petitioner filed an application under RFD-01 for refund of unutilised Input Tax Credit (ITC) on account of export of services without payment of tax u/s. 54(3)(i) of the CGST Act for F.Y. 2018-19. The respondent having issued a sh...