Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers - The fact, that the sale price remained constant does not lead to a conclusion that the duty has not been recovered from the customers - refund denied - HC
Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the sale duty to its customers - The fact, that the sale price remained constant does not lead to a conclusion that the duty has not been recovered from the customers - refund denied - HC
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