Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice

Sentini Technologies Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The issue under consideration is whether the export proceeds realised even before the invoices were issued are against exported services since FIRCs are also not show the invoice numbers? CESTAT states that, FIRCs give details of remittances as they are received and during the course of business, these receipts may not be invoice wise. For instance, the amount against any one invoice may be received in parts. Similarly, an amount may be received in advance even before the exports were made whic...