CiteTEXT
...non- submission of BRC, the appellant have submitted FIRC however now the appellant have in possession of BRC also. As regard the rejection of refund on the ground of inadmissibi....
4. On careful consideration of the submission made by both the sides and perusal of records, we find that the refund was rejected on the ground of non-submission ...appellant have submitted the BRC, therefore, the refund matter on this aspect may be reconsidered on the basis of BRC submitted by the appellant before us. As regard the admissibility on input service...
...in the case of Jubilant Life Sciences Ltd.(supra), wherein it has been held that the rebate cannot be denied only for non submission of BRC. Further, we find that in the case of Poly...."
11. Thereafter the revisionary authority vides Order No.696- 699/2018 dated 24.12.2018 has also held that the rebate claim cannot to be held to be erroneous merely because of non submission...an alternate evidence to prove the factum of exports if the transferee copy is not made available. Therefore, once the export is not in dispute in the present case, non-availability of the BRC cannot...
...ground of non-submission of documentary evidences such as, Bank Realisation Certificates (BRC). In appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld rejection of the refund...involved in the present case for consideration by this Tribunal is as to whether service tax paid inadvertently, can be retained by the Govt. Exchequer on the ground of non-submission of BRC, especially in.... Exchequer is without the authority of law. Rejection of refund claim for non-submission of BRC’s is not at all a defensible ground, inasmuch as, the requirement of the same arises only in case ...
...by the Zonal Committee whereafter it was noted that as was reported by the customs authorities there were dues related to non- submission of BRC for the draw back claim. In such circumstances, the...pertaining to non-submission of BRC. It is in the above context that the Zonal Committee agreed to grant conditional approval to the claim of Rs.4,22,16,175.00 of the Petitioner subject to clearan...the extent of Rs.4,22,16,175.00 is also admitted by the Zonal Committee, Mumbai. However, according to the customs representative dues relating to non-submission of BRC are pending...
...non- submission of BRC for the draw back claim. In such circumstances, the Zonal Committee agreed to give conditional approval to the claim of the Petitioner subject to clearance of the customs...pertaining to non-submission of BRC. It is in the above context that the Zonal Committee agreed to grant conditional approval to the claim of Rs.4,22,16,175.00 of the Petitioner subject to clearan...extent of Rs.4,22,16,175.00 is also admitted by the Zonal Committee, Mumbai. However, according to the customs representative dues relating to non-submission of BRC are pending...
...(Appeals) in paragraph 8.3 commenting upon the non-submission/belated submission of the BRC should be held to be without jurisdiction since the Commissioner (Appeals) could not have rendered the findings...the petitioner and to accept the Bank Realization Certificate (BRC) submitted by the petitioner vide letter dated 23.11.2006 and 27.07.2007 as proof of export and realization of export proceeds of the...shipment covered by shipping bills covered vide Order-in-Original No.77/2008/BRC dated 15.11.2008. 3.The petitioner had availed the benefit of Duty Drawback Scheme for the exports...
...at the time they filed their refund applications; the Appellate Authority has rightly held that mere non-submission of some documents like BRC cannot make the refund claims time-barred as the...Tribunals have held in a Catina of judgments that delay in submission of some documents, more so, when the same are not in the control of the appellant would not render the refund claims time-barred...the BRCs repeatedly; they did not bring to the notice of the Department that the BRCs could not be submitted due to the non-availability of the same on the DGFT Website; therefore, the original...
...analysis of refund sanction vis verse ought to have been sanctioned. As regarding appeal No.ST/21218/2015, the impugned order is issued rejecting the refund claim due to non submission of bank realization certifica...this regard Learned CA draw our attention to the copies of BRC, FIRC, correlation statement. As regarding the objection related to non-submission of statutory audit certificate, the Learned CA draw our...regarding non submission of invoices
Page 3 of 5
on GAR-7 challan. In this regard, the Learned CA...
...
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN...
FRIDAY, THE 30TH DAY OF JULY 2021 / 8TH SRAVANA, 1943
WP(C) NO. 41878 OF 2018
PETITIONERS:
1...
ERNAKULAM DISTRICT, CURRENTLY WORKING AS SPECIALIST
TEACHER, BRC, NORTH PARAVOOR, PIN- 683513.
2 PRAVEEN K.P...
....
No.
Shipping Bill Date
Date of Realisation
e-BRC Uploaded Date
Delay
1.
06/09/2014
21/03/2...
મહસેાણા જીલ્લા ગ્રાહક તકરાર નિવારણ કનમશિ માિિીય પ્રમખુશ્રી અિે તથા સભ્યશ્રીઓ સમક્ષ, મ.ુમહસેાણા ફરરયાદ િબંર: 139 of 2023...સામાવાળા બેન્ક દ્ઘારા e-BRC ઇસ્ટ્ય ુ કરવામા આવતી હતી. ફરરયાદીિા જણાવ્યા પ્રમાણે ફરરયાદીએ એક્ષપોટષિા ંવ્યવસાયમા ંe-BRC ઇસ્ટ્ય ુકરી મેળવેલ ય.ુએસ.ડોલરન ંુ સામાવાળા બેન્ક દ્ઘારા યોગ્ય રીતે...
...
મહસેાણા જીલ્લા ગ્રાહક તકરાર નિવારણ કનમશિ માિિીય પ્રમખુશ્રી અિે તથા સભ્યશ્રીઓ સમક્ષ, મ.ુમહસેાણા ફરરયાદ િબંર: 138 of 2023...બેન્ક એકાઉન્ર્મા ંજમા લઇ સામાવાળા બેન્ક દ્ઘારા e-BRC ઇસ્ય ુ કરવામા આવતી હતી. ફરરયાદીિા જણાવ્યા પ્રમાણે ફરરયાદીએ એક્ષપોર્ષિા ંવ્યવસાયમા ંe-BRC ઇસ્ય ુકરી મેળવેલ ય.ુએસ.ડોલરન...દ્ઘારા ફરરયાદીિે બેન્કીંગ નિયમો મજુબ e-BRC સર્ીરફકેર્ ઇસ્ય ુ કરવામા ં આવેલ હત ંુ વઘમુાં આ કામિા ં સામાવાળા બેન્કિા ં જણાવ્યા પ્રમાણે ફરરયાદીિા Exporter Bill િી સામે ટુકડ ે ટુકડે રકમ જમા...
...(WR) BRC and as of now, he is working under ADEN(N) BRC is believed to be true. Consequently, I find no reason to entertain the present grievance of the applicant as to non-consideration of his.... 3. On perusal of the pleadings and the documents annexed thereto, I find that the main grievance of the applicant in this OA against the respondents is as to non-consideration of his...OA, is as to non- consideration of his representation dated 04-05-2015. The representation dated 04-05-2015 is made available at Annexure A-1. It reads as under : From : Vishwanathan N.Iyer CHOS (W2...
...so exported by them for which purpose production of BRC is required. The requirement of filing e-BRC instead of manual BRC is only a procedural requirement and non-production of ...Reconciliation Certificate do not stand produced by them.4. The appellant’s contention is that the requirement of filing e-BRC was introduced by DGFT by notice dated 5-6...-2012. Some of the banks have not updated their software and were still issuing manual BRCs. As the appellant have produced manual BRC the substantial requirement stands fulfilled by them. They have...
...Pratapsinh. FRG floated several companies, three of which are Baroda Rayon Corporation Ltd. (BRC), Gaekwad Investment Corporation Company Ltd. (GIC) and Alaukik Trading & Investment Corporation Pvt. Ltd.... (Alaukik). BRC came into existence in 1958. At the outset, it was being run under managing agency system which was abolished in or about 1968 and later on the same was being managed by the Board of...-12-1969 whereafter he became the Additional Director with effect from 1-1-1970. He in the same year became Joint Managing Director. In April 1976 he became the Managing Director of BRC. He was...
...obtained DEPB by submitting forged BRC. Therefore, he was liable to be punished under Section 132 of the Act. Having given thoughtful consideration to the submission made by learned counsel for the...Certificates (BRC). After holding trial, the respondent was acquitted vide impugned judgment dated 12.02.2014, dismissing the complaint of the applicant. CRM-A-807-MA-2014 --2-- Inter alia, learned counsel...forged BRC and obtained transferable DEPB scrips; (ii) he evaded custom duty of `2,79,436/-. According to letter dated 18.09.2018, written by Assistant Commissioner (Local), Mr. Amrik Singh to learned...
...O.A. is as to his transfer from the post of SSE (Work) DETC-BRC to SSE/ Land Management Cell/PRTN under Sr.DEN(Co.)BRC against a post considered for pinpoinging. Being aggrieved by the transfer order...impugned order bearing No.E/E/R/104 dated 04.1.2016 vide Annexure A/1 be stayed. In view of her submission, Shri M.J.Patel, learned standing counsel for the Railway is directed to take notice on...Heard S.S.Chaturvedi, learned counsel for the applicant. Perused the pleadings and the documents annexed to the O.A. 2. The main grievance of the applicant in this...
...persons who had earlier worked as BRC and ABRC and proceed with the fresh selection in that regard. The interference of the learned Single Judge was only in respect of the appellants herein, and rest of...original petitioners 2, 7 and 11, had applied for the post of BRC and were selected for the period commencing 2010. The tenure of the post is of two years. They had also been earlier selected and worked...that those who were working as BRC- ABRC will work for two years and after two years, they will not be selected and fresh process of selection would be initiated. The construction of this clause would...
...22.8.2003 Thereafter he was appointed as Coordinator in Block Resource Centre (from hereinafter referred to as BRC), Pirumadara, Ramnagar, Nainital. This post of coordinator in BRC is under an...Education Project of Government of India known as “Education for All”. The petitioner was appointed as a Coordinator in BRC Pirumadara, Ramnagar, Nainital in the year 2003, however, in the year 2007 vide...order was passed by the respondent authority dated 17.5.2010 and the petitioner was again posted as Coordinator, BRC, Pirumadara, Ramnagar, Nainital. The case of the petitioner is that no sooner had...
...be permitted to continue at their present place of posting i.e. BRC Barigarh, District
2
(MANINDER S. BHATTI...
IN THE HIGH COURT OF MADHYA PRADESH
AT JABALPUR
BEFORE
HON'BLE SHRI JUSTICE...MANINDER S. BHATTI ON THE 30thOF JULY, 2025
WRIT PETITION No. 29096 of 2025
RAJENDRA KUMAR PATEL AND OTHERS
Versus...
...this Court impugning Exhibit P1 order of transfer as per which she has been transferred to BRC Punalur.
2. The petitioner contends that CRCs come under the Samagra...factual backdrop that the petitioner has approached this Court seeking the following reliefs:
“i. set aside Exhibit-P1 transfer of the petitioner from BRC, Chathanoor to...was working in BRC, Chathannoor with effect from 23.10.2020 as CRC Coordinator and was transferred to BRC Punalur as per Exhibit-P1, considering the needs of a subject expert at BRC Punalur and based on...