Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Denial of refund claim - Unjust enrichment - appellant have booked excess duty paid under the head of expenditure in the profit and loss account - Adjudicating authority directed to verify the revised balance sheet - AT
Denial of refund claim - Unjust enrichment - appellant have booked excess duty paid under the head of expenditure in the profit and loss account - Adjudicating authority directed to verify the revised balance sheet - AT
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