TaxTMI 
TaxTMI 
Dear Expert ,
Shall we pay interest on excise duty for supplementary invoices
Interest on Supplementary Invoices
17 May 2017 
3 Replies 
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Interest on supplementary invoices: earlier rulings supported payment, later decision disapproved that position, altering liability approach.
Whether interest is payable on excise duty assessed through supplementary invoices was contested: earlier decisions required payment of interest on duty shown in supplementary invoices, but a later authoritative decision disapproved that earlier line of rulings and changed the precedential position on interest liability arising from supplementary invoices. (AI Summary)
Whether interest is payable on excise duty assessed through supplementary invoices was contested: earlier decisions required payment of interest on duty shown in supplementary invoices, but a later authoritative decision disapproved that earlier line of rulings and changed the precedential position on interest liability arising from supplementary invoices. (AI Summary)