Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Area based exemption - Refund - Assessee did not take the available Cenvat credit during the period it was available and paid the excess from the PLA and took the refund thereof. Later on, they took Cenvat credit which was available and paid less duty - it is situation of revenue neutrality - refund allowed - AT
Area based exemption - Refund - Assessee did not take the available Cenvat credit during the period it was available and paid the excess from the PLA and took the refund thereof. Later on, they took Cenvat credit which was available and paid less duty - it is situation of revenue neutrality - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
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