TaxTMI 
TaxTMI 
2007 (4) TMI 577
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....nt. Shri R.K. Singla, JCDR, for the Respondent. [Order per : S.L. Peeran, Member, (J)]. - The Revenue's appeal and party's appeal although they are arising from different orders, are taken up together as substantial issue is common. 2. The Revenue is aggrieved with OIA Nos. 185,186/04 dated 30th September 04 passed by the Commissioner (Appeals) holding that the benefit of Notifica....
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....just enrichment. The appellant's contention is that they had produced all the documents to the department including the CA's certificate and therefore they had discharged the burden of unjust enrichment. It is submitted by learned consultant that having held that they are eligible for the benefit of the Notification and the same having been granted to the assessee, the documents pertaining to the ....
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....nit, New Delhi v. Maruti Udyog Ltd., 2003 (155) E.L.T. 523 (Tri.-Del.) wherein also, the Tribunal has accepted the balance-sheet showing refund as amount recoverable from Customs under "Other Current Assets". The Bench also accepted the CA's certificate to this effect. Learned consultant submitted that both the rulings would apply to the facts of the case. 4. Learned JCDR reiterated the de....
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.... that although the assessee had produced CA's certificate, they had not produced substantial evidence beyond this. Hence he confirmed the AC's order. The appellants had produced all other documents like balance-sheet, CA's certificate and the relevant documents to show that the element of duty has not been passed on to the customers. In view of these documents, having been filed, the findings reco....