Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...
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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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