https://www.taxtmi.com/caselaws?id=237685 Where export of the corrugated boxes was undisputed, delayed furnishing of Form-H did not justify denial of the notification benefit. The governing circular required a photocopy of Form-H within six months to evidence export, but it did not state that late submission would automatically convert export clearances into clearances for home consumption. Since export was in fact established and Form-H was eventually furnished, the benefit could not be refused on delay alone, and the clearances could not be treated as for home consumption. en-us Wed, 21 Mar 2012 00:00:00 +0530 Fri, 04 Oct 2013 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237685 Where export of the corrugated boxes was undisputed, delayed furnishing of Form-H did not justify denial of the notification benefit. The governing circular required a photocopy of Form-H within six months to evidence export, but it did not state that late submission would automatically convert export clearances into clearances for home consumption. Since export was in fact established and Form-H was eventually furnished, the benefit could not be refused on delay alone, and the clearances could not be treated as for home consumption. Case-Laws Central Excise Wed, 21 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237685