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    <title>2023 (12) TMI 302 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal by remanding the matter back to the first appellate authority for further examination. The Tribunal found that the first appellate authority incorrectly rejected &#039;form H&#039; as evidence of export, which was deemed sufficient based on a previous decision. The Tribunal directed the first appellate authority to reassess the evidence, emphasizing the importance of statutory documents in proving export activities, and to provide detailed reasons for any non-acceptance of the information contained in &#039;form H&#039;.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal by remanding the matter back to the first appellate authority for further examination. The Tribunal found that the first appellate authority incorrectly rejected &#039;form H&#039; as evidence of export, which was deemed sufficient based on a previous decision. The Tribunal directed the first appellate authority to reassess the evidence, emphasizing the importance of statutory documents in proving export activities, and to provide detailed reasons for any non-acceptance of the information contained in &#039;form H&#039;.</description>
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