Excess duty refund allowed where invoice value exceeded the agreed contract price due to a mistake.

Refund of excess duty was admissible where duty had been paid on an invoice value higher than the agreed contract price because of an invoicing mistake. The contract price was the actual transaction value, the buyer was not liable to pay beyond that amount, and the excess duty arose only from the wrong invoice figure. On that basis, the refund claim was properly allowed and the Revenue's appeal lacked merit.

---

---

Issues: Whether refund was admissible where duty had been paid on an invoice value higher than the contract price because of a mistake in the invoice.

Analysis: The contract price for the transformer was fixed at a lower amount and there was no dispute that the buyer was not liable to pay anything beyond that agreed price. The higher value shown in the invoice was an inadvertent error, and duty had been paid on that mistaken figure. Since the excess duty was paid only due to the wrong invoice value and the actual transaction value was the contract price, the refund claim was properly allowed.

Conclusion: The refund of excess duty was admissible and the Revenue's appeal had no merit.

---