Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund of amount deposited during investigation when no SCN was issued - the amount cannot be considered as duty and the provisions of Section 11B of the Central Excise Act 1944 cannot be applied. - AT
Refund of amount deposited during investigation when no SCN was issued - the amount cannot be considered as duty and the provisions of Section 11B of the Central Excise Act 1944 cannot be applied. - AT
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