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Late Form-'H' Submission: Can Notification No. 8/2011 Benefits Be Claimed Beyond Six-Month Limit in Circular No. 212/96?

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....Export or Clearances for Home Consumption – Benefit of Notification No. 8/2011 - The only dispute was that since the Form-‘H’ Certificate was furnished beyond the period of six months specified in the Circular No. 212/96 - held as Export - HC....