2007 (6) TMI 58

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..... - Appeal No. C/577/2000 - Final Order No. 743/2007 - Dated:- 20-6-2007 - [Order per : P.G. Chacko, Member (J)]. - This appeal filed by the assessee is against rejection of their refund claim. The original 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 .....

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..... verable under "Loans and Advances". The Chartered Accountant's certificate declared that the duty amount had not been included in the product costing and pricing and consequently had not been charged to the buyer 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 aga .....

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..... ssailing the view taken by ld. Commissioner (Appeals) with reference to Section 28C of the Act. This provision makes it obligatory for any person who is liable to pay duty on any goods, to prominently indicate in all 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 docume .....

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