Honourable Delhi High Court held that as per Circular No. 125/44/2019-GST dated 18.11. 2019, furnishing BRCs is not a necessary condition for claiming refund in case of export of goods. Therefore, the refund application cannot be rejected merely due to non-submission of BRC. It is not mandatory for claiming refund.
Bank Realisation Certificate (BRC) not mandatory for refund
Pushkar Mer 