Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund claim - irrespective of the position of re-export the fact is not under dispute that the goods in respect of which custom duty and interest was paid has not been delivered to the appellant - refund should be granted - AT
Refund claim - irrespective of the position of re-export the fact is not under dispute that the goods in respect of which custom duty and interest was paid has not been delivered to the appellant - refund should be granted - AT
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