https://www.taxtmi.com/caselaws?id=204305 Form-H issued by a merchant-exporter was treated as acceptable proof of export for goods cleared by an exempted unit, where the clearance fell within the Board's circular governing exports through merchant-exporters. The departmental objection that the export facility was unavailable on the facts was rejected because the evidentiary record supported the export claim and the nature of the clearance was correctly appreciated. On that basis, the denial of duty liability on the clearance was not sustained, and the Revenue's challenge failed. en-us Mon, 20 Sep 2010 00:00:00 +0530 Wed, 05 Jun 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204305 Form-H issued by a merchant-exporter was treated as acceptable proof of export for goods cleared by an exempted unit, where the clearance fell within the Board's circular governing exports through merchant-exporters. The departmental objection that the export facility was unavailable on the facts was rejected because the evidentiary record supported the export claim and the nature of the clearance was correctly appreciated. On that basis, the denial of duty liability on the clearance was not sustained, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204305