Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid by availing CENVAT Credit Account - DGFT directed to consider the refund application - HC
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