Interest on Supplementary Invoices

[NagaPhaneendraBabu Kondaveeti]

Dear Expert ,

Shall we pay interest on excise duty for supplementary invoices

AI Summary

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.