https://www.taxtmi.com/caselaws?id=206368 The appellate tribunal upheld the Commissioner (Appeals)'s decision, allowing refund claims for duty paid on supplementary invoices. The tribunal emphasized that duty payment should align with the transaction value at the time of clearance, and failure to recover enhanced amounts from customers does not affect duty liability. The tribunal distinguished the case from precedents cited by the Revenue, stating it was not a post-clearance price reduction but unsuccessful attempts to realize higher amounts from customers. The decision reaffirmed that correct duty payment based on the original transaction value entitles refund, rejecting Revenue's appeals and disposing of stay petitions. en-us Tue, 01 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206368 The appellate tribunal upheld the Commissioner (Appeals)'s decision, allowing refund claims for duty paid on supplementary invoices. The tribunal emphasized that duty payment should align with the transaction value at the time of clearance, and failure to recover enhanced amounts from customers does not affect duty liability. The tribunal distinguished the case from precedents cited by the Revenue, stating it was not a post-clearance price reduction but unsuccessful attempts to realize higher amounts from customers. The decision reaffirmed that correct duty payment based on the original transaction value entitles refund, rejecting Revenue's appeals and disposing of stay petitions. Case-Laws Central Excise Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206368