Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - AT
Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - AT
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