Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
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