2007 (9) TMI 249

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..... iyan, Member (T) Shri M. Mathkar, JDR, for the Appellant. Shri B.L. Narshiman, Advocate, for the Respondent. [Order per: Archana Wadhwa, Member (J)] - Both the appeals, one filed by the appellant and other by the Revenue, are being disposed of together as they arise out of the same impugned order by Commissioner (Appeals). 2. After hearing both the sides, we find that the issue involved is re .....

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..... by the appellant from their customers, as is evident from the invoices raised, read with the Chartered Accountant's certificate. The said amount has also been shown as recoverable in the books of accounts of the company. Accordingly, he has held that the same is not hit by the bar of unjust enrichment. Revenue, in their appeal memo, has simply contested that after the issuance of the certifica .....

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