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    <title>Supplementary Invoices - Levy of interest on differential duty due to Price Revision.</title>
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    <description>Issuance of supplementary invoices that increase earlier declared transaction values creates a short-levy situation; the differential excise duty must be paid and attracts interest for the period from original clearance to payment under the statutory interest regime, a position upheld by higher judicial authority and applied by tribunals and high courts.</description>
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      <description>Issuance of supplementary invoices that increase earlier declared transaction values creates a short-levy situation; the differential excise duty must be paid and attracts interest for the period from original clearance to payment under the statutory interest regime, a position upheld by higher judicial authority and applied by tribunals and high courts.</description>
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