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submit documentary evidence for export of services in the form of „Softex Forms‟. The lower authorities have recorded that the submission of Softex Forms duly ... refund claim is the appellant‟s inability to submit the Softex Forms. He emphasized the fact that all other supporting documents in the form

documentary evidence for export of services in the form of 'Softex Forms'. The lower authorities have recorded that the submission of Softex Forms ... refund claim is the appellant's inability to submit the Softex Forms. He emphasized the fact that all other supporting documents in the form