facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
Provide name and designation of the staff, who clears the Softex after receipt of them
from your client of IBB Branch for the period ... clearance of all credit advices and date of clearance of all Softex
for the period of calendar years
annual reports of sales details with STPI in Software Export Declaration
(SOFTEX) Form. After verifying and examining the details, the STPI grants certificate
with regard
copies of filing with the STPI and some
sample invoices and related SOFTEX filings. Thus, by
placing heavy reliance on these materials, the assessee
contended
