Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
Refund - Unjust Enrichment - amount deposited during investigation - The Tribunal observed that the doctrine of unjust enrichment is not attracted in this case as the Assessee had discharged the burden under Sec 28D of the Customs Act. It noted the absence of evidence showing that the Assessee received any additional amount from the foreign buyer beyond the final invoice, and that the deposits were made before any remittance was received. Thus, the Tribunal dismissed the appeal of Revenue on this ground.
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