NAA: Upholds profiteering claim against Unicharm India for not passing commensurate rate-reduction benefit

National Anti-Profiteering Authority (NAA) upholds a case of profiteering against Unicharm India Pvt. Ltd. (Respondent 1) in respect of sanitary napkin while observing that Respondent 1 increased the base-price in spite of the reduction in tax rate from 12% to NIL (without benefit of ITC) w.e.f. July 26, 2018 vide Notification No. 19/2018-Central Tax (Rate); States that, while there has been a reduction in MRP, however, same has not been commensurate with net reduction in rat...