Supplementary invoice credit allowed where duty was voluntary, differential in nature, and no suppression of facts was found.

Credit on duty paid through supplementary invoices was held admissible because the duty had been paid voluntarily and treated in parallel proceedings as differential duty for the relevant clearance period. The absence of any finding of suppression of facts also supported eligibility under the applicable rules. The Board's Circular was relied on to accept the supplementary invoices, and the earlier objection based on non-issue of the 57-E certificate no longer survived in light of the later findings and the nature of the duty payment. Revenue's challenge to the credit was therefore rejected.

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Issues: Whether the respondent was entitled to take credit on the duty paid through supplementary invoices and whether the Revenue's challenge to the grant of such credit was sustainable.

Analysis: The duty in question had been paid voluntarily and was treated by the authority in parallel proceedings as differential duty relating to the relevant clearance period. The record also showed that there was no finding of suppression of facts in the matter. In that situation, the credit was held to be admissible under the applicable rules, and the Board's Circular supported acceptance of the supplementary invoices. The earlier objection based on the non-issue of the 57-E certificate did not survive in view of the later findings and the nature of the duty payment.

Conclusion: The respondent was entitled to the credit, and the Revenue's appeal was rejected.

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