Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Refund claim - N/N. 41/2007-ST - invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their claim - procedural infractions cannot take away the substantive benefit in cases where export of goods is established - AT
Refund claim - N/N. 41/2007-ST - invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their claim - procedural infractions cannot take away the substantive benefit in cases where export of goods is established - AT
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