Maven assembly: Excluded files are not being removed while copying

Question

I want to copy my "C" folder into "D" folder excluding pqr.xml file in "C" folder using maven assembly plugin. I tried it with following code but excluded file is there even I have excluded them explicitly. What is the fix for this issue ?

  <fileSet>
        <directory>../A/B/C</directory>
        <outputDirectory>X/Y/D</outputDirectory>
        <excludes>
            <exclude>C/pqr.xml</exclude>
        </excludes>
    </fileSet>