Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Refund of interest paid - appellant avoided the payment of Customs duty till the clearance of the goods, therefore the interest chargeable to the warehouse goods after expiry of one year is inevitable. Therefore the interest paid by the appellant under any circumstances is not refundable - AT
Refund of interest paid - appellant avoided the payment of Customs duty till the clearance of the goods, therefore the interest chargeable to the warehouse goods after expiry of one year is inevitable. Therefore the interest paid by the appellant under any circumstances is not refundable - AT
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