Firc

We intend to make a payment to one of the client, to whom we have given a product on a demo basis in the year 2012 (we have received a deposit of US$ 180.00 from the party). we have raised the invoice for the same, also Now the party returning the goods and asking for the deposit. While making the payment from to the party, the bank is asking for the FIRC, I want to know the funda of FIRC. why the bank is asking for the FIRC in this case and also to fill up the Form A2. Plz explain in detail.