https://www.taxtmi.com/caselaws?id=355808 The Tribunal held that duty paid on supplementary invoices by M/s. Sree Lakshmi Precision Tools is eligible for refund under section 11B of the Central Excise Act, 1944, as the customer did not pay the enhanced price, aligning with the duty liability on the price actually paid or payable. The decision was supported by legal precedents, including Commissioner of Central Excise vs. M/s. Amul Industries Pvt. Ltd., establishing that duty payment is not required on uncollected enhanced values. The Tribunal allowed the appeal, providing consequential benefits in accordance with the law. en-us Wed, 01 Nov 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355808 The Tribunal held that duty paid on supplementary invoices by M/s. Sree Lakshmi Precision Tools is eligible for refund under section 11B of the Central Excise Act, 1944, as the customer did not pay the enhanced price, aligning with the duty liability on the price actually paid or payable. The decision was supported by legal precedents, including Commissioner of Central Excise vs. M/s. Amul Industries Pvt. Ltd., establishing that duty payment is not required on uncollected enhanced values. The Tribunal allowed the appeal, providing consequential benefits in accordance with the law. Case-Laws Central Excise Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355808