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Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The HC dismissed the challenge insofar as relief for striking down the impugned clarification dated 25 September 2020 has already been worked out by earlier batch litigation; consequently, while adjudicating the Petitioners' duty-drawback claims the Respondents are barred from relying upon the impugned clarification. The court directed that reliance on that clarification would prima facie constitute impermissible judicial indiscipline and must not be engaged in. In view of the foregoing, the petition is disposed of, with the operative consequence that duty-drawback processing shall proceed without reference to the 25 September 2020 clarification and subject to existing law and the earlier judicial pronouncement.
The HC dismissed the challenge insofar as relief for striking down the impugned clarification dated 25 September 2020 has already been worked out by earlier batch litigation; consequently, while adjudicating the Petitioners' duty-drawback claims the Respondents are barred from relying upon the impugned clarification. The court directed that reliance on that clarification would prima facie constitute impermissible judicial indiscipline and must not be engaged in. In view of the foregoing, the petition is disposed of, with the operative consequence that duty-drawback processing shall proceed without reference to the 25 September 2020 clarification and subject to existing law and the earlier judicial pronouncement.
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