In case of refund under exports, whether BRC (Bank Realisation certificate ) is necessary for granting refund?
Ans. In case of refund on account of export of goods, the refund rules do not prescribe BRC as a necessary document for filing of refund claim.
However, for export of services details of BRC or Foreign Inward Remittance Certificates is required to be submitted along with the application for refund.
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