Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods. Admittedly, the services in question have been received by the appellant after manufacturing of goods and the same is not included while calculating the drawback claim - refund allowed.
The drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods. Admittedly, the services in question have been received by the appellant after manufacturing of goods and the same is not included while calculating the drawback claim - refund allowed.
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