https://www.taxtmi.com/caselaws?id=255791 Duty could not be demanded on a supplementary invoice issued after exports were completed and rebate had already been sanctioned, because the export price was only tentative and subject to post-account finalisation; the goods were therefore not undervalued at the time of export and no suppression or intent to evade duty was shown. As the underlying duty demand failed, interest on the differential amount also could not be sustained. The notice was additionally held to be time-barred, so the demand for duty and interest was rejected in favour of the assessee. en-us Fri, 19 Sep 2014 00:00:00 +0530 Mon, 15 Jun 2015 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255791 Duty could not be demanded on a supplementary invoice issued after exports were completed and rebate had already been sanctioned, because the export price was only tentative and subject to post-account finalisation; the goods were therefore not undervalued at the time of export and no suppression or intent to evade duty was shown. As the underlying duty demand failed, interest on the differential amount also could not be sustained. The notice was additionally held to be time-barred, so the demand for duty and interest was rejected in favour of the assessee. Case-Laws Central Excise Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255791