In case of export of services
FIRC is required to show receipt of foreign currency.
Party has various small exports of services in various countries and have in India various accounts and simultaneously maintaining various(or few) NRI accounts in those countries where they have exported.
The party receives payments in those NRI accounts against the services rendered to them(foreign clients) and treats the said services as exports.
And as per their own requirements, the party transfers the funds from those NRI accounts to Indian accounts.
In the above case assessee how to claim GST Refund
Thanks & Regards
Ravi Sadhiyan