Refund of excess duty allowed where invoice discrepancy was explained by corrected pricing and supporting payment records.

Refund of excess duty paid on an inflated invoice value was found admissible where the documentary record showed the invoice had been corrected, the actual unit price was lower than the invoiced price, and payment was made only for the reduced amount. A mismatch in references and descriptions between the purchase order and invoice did not defeat the claim when the buyer's clarification letter and payment advice confirmed that the excess duty was paid inadvertently on a mistaken higher value. The appeal was allowed and the refund claim succeeded.

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Issues: Whether refund of excess duty paid on account of a mistaken higher invoice value was admissible despite discrepancy in particulars between the purchase order and the invoice.

Analysis: The refund claim was rejected by the lower authorities only because certain references and descriptions in the invoice did not tally with the purchase order. The documentary record, including the buyer's clarification letter and payment advice, showed that the actual unit price was lower than the invoiced price, that the invoice value had been corrected, and that payment was made only for the reduced amount. These materials established that the excess duty had been paid inadvertently on an inflated value.

Conclusion: The refund of the excess duty was held admissible and the appeal was allowed.

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