Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT
Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment does not arise. - appellants are eligible for refund amount debited in RG.23C-Part-II as re-credit of cenvat credit - AT
Note: It is a system-generated summary and is for quick reference only.