https://www.taxtmi.com/caselaws?id=2014 The Tribunal upheld the decision to dismiss the appeal regarding a refund claim rejection based on unjust enrichment. Despite the appellants' argument that other evidence sufficed, the absence of the sale invoice crucial under Section 28C of the Customs Act led to an adverse inference. The Tribunal emphasized the significance of the sale invoice as primary evidence to establish non-passing of duty to the buyer. Consequently, the appeal was denied due to the appellants' failure to provide the required sale invoice, resulting in the refund claim being barred by unjust enrichment. en-us Wed, 20 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2014 The Tribunal upheld the decision to dismiss the appeal regarding a refund claim rejection based on unjust enrichment. Despite the appellants' argument that other evidence sufficed, the absence of the sale invoice crucial under Section 28C of the Customs Act led to an adverse inference. The Tribunal emphasized the significance of the sale invoice as primary evidence to establish non-passing of duty to the buyer. Consequently, the appeal was denied due to the appellants' failure to provide the required sale invoice, resulting in the refund claim being barred by unjust enrichment. Case-Laws Customs Wed, 20 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2014