2007 (6) TMI 58

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..... authority had sanctioned refund but credited the amount to the Consumer Welfare Fund under Section 27 of the Customs Act for want of evidence against the bar of unjust enrichment. Aggrieved by that decision, the party preferred appeal to the Commissioner (Appeals), but the same did not succeed. Hence the present appeal. 2. There is no representation for the appellants despite notice, nor any req .....

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..... of the goods. Ld. Commissioner (Appeals) noted the significance of sale invoice with reference to Section 28C of the Customs Act and, for want of that document, drew adverse inference against the party. In the result, the refund claim was held to be barred by unjust enrichment. In the present appeal, it is submitted that sale invoice is not a necessary document in determining as to whether the dut .....

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..... the relevant documents relating to assessment, sale invoice etc. the amount of such duty which will form part of the price at which such goods are to be sold. Sale invoice is a document specified under Section 28C and the seller is bound, under the said provision, to indicate therein the amount of duty paid on the goods, which amount forms part of the price of the goods. Such document is missing .....

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