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authority has not taken any adverse view of the same. Further on similar issue of certificate of Excise Authorities, the issue has been decided in favour of the appellant in A.Y. 2001-02. As regards the filing of softex declaration after the export the appellant has replied that it is not the requirement that exports have to be made only after acceptance of Softex by STPI and that the filing of Softex form is to be done only after the exports have taken place. This is found to be correct as per the guidelines of RBI. As regards the observation of the A.O that the Export Realisation of Pune Undertaking has been deposited in Ahmedabad Unit's Bank A/c, the A.R has replied that in the Foreign Inward Remittance Certificate issued by Axis Bank for Pune Unit, though the same was issued by Head Office of Axis Bank, the Account No. of Pune Unit has been mentioned. The A.R has furnished copies of letter dated ITO Wd-4(1) A'bd v. E-Infochip Ltd. Page 7 17-12-2007 and certificate of Pune Unit Banker's viz Axis Bank dated 05-01-2008 which clarifies the issue. In view of the above facts and the clarifications and submissions of the A.R., I find the contention of the A.R. to be tenable and I hold that disallowance made by the A.O is not justified, hence I direct the A.O to allow exemption u/s.10B to Pune unit. This ground is allowed."