Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Refund claim - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants are not entitled to refund of the duty paid as they have not followed the procedure prescribed under law - AT
Refund claim - supply of goods to SEZ unit - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellants are not entitled to refund of the duty paid as they have not followed the procedure prescribed under law - AT
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