Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
Whether the Respondent Assessee is entitled to refund claim of the excess duty paid on the discounts which were given to M/s. L & T, but which were not reflected in the invoice - refund allowed - AT
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