https://www.taxtmi.com/caselaws?id=188041 Refund of excess duty paid on an inflated invoice value was found admissible where the documentary record showed the invoice had been corrected, the actual unit price was lower than the invoiced price, and payment was made only for the reduced amount. A mismatch in references and descriptions between the purchase order and invoice did not defeat the claim when the buyer's clarification letter and payment advice confirmed that the excess duty was paid inadvertently on a mistaken higher value. The appeal was allowed and the refund claim succeeded. en-us Tue, 01 Dec 2015 00:00:00 +0530 Wed, 16 Nov 2016 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188041 Refund of excess duty paid on an inflated invoice value was found admissible where the documentary record showed the invoice had been corrected, the actual unit price was lower than the invoiced price, and payment was made only for the reduced amount. A mismatch in references and descriptions between the purchase order and invoice did not defeat the claim when the buyer's clarification letter and payment advice confirmed that the excess duty was paid inadvertently on a mistaken higher value. The appeal was allowed and the refund claim succeeded. Case-Laws Central Excise Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188041