2021 (3) TMI 639

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....maran , Ms. Charanya Lakshmikumaran, and Mr. Karan Sachdev, Advocates. Respondents Through: Mr. Asheesh Jain, CGSC with Mr. Amrit Singh and Mr. Adarsh K. Gupta, Advocates for R1. Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. 9934/2021 1. Allowed, subject to just exceptions. W.P.(C) 32....

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....culate the profiteered amount. 3.3. According to Mr. Rohatgi and Mr. Lakshmikumaran, the DGAP has not made requisite adjustment in those instances where the selling price was found to be lower than the average base price. 3.4. They contend, had the adjustment been made, then, the petitioner would have been able demonstrate that it had, as a matter of fact, transferred benefit amounting to ap....