2013 (10) TMI 140

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....Respondent. ORDER P.C. : The following questions of law are raised by the Revenue in this appeal :- (a) Whether in the facts and circumstances of the case and in law, the Tribunal is justified in holding that the Form-H certificate obtained from the clients by the respondents, is sufficient to prove the exports made by the Respondents? (b) Whether in the facts and circumstances of the case and....

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....12/96, dated 28th May, 1996, whether the exports effected by the assessee could be considered as clearances for home consumption and benefit of Notification No. 8/2011, dated 1st March, 2001 could be denied to the assessee in respect of those exports? 3. As per the Circular No. 212/96, no doubt that the exporter is required to furnish a photocopy of Form-H to establish proof of export within a pe....