https://www.taxtmi.com/caselaws?id=294560 Where excisable goods are cleared on a provisional or revisable price and the price is later enhanced retrospectively, the differential duty is treated as relating back to the original removal. On that basis, interest on the delayed differential duty is payable under the Central Excise statutory scheme and is not postponed until the supplementary invoice is issued. The demand of interest was therefore sustained, with only verification directed for adjustment or refund of any excess pre-deposit in accordance with law. en-us Wed, 10 Jul 2019 00:00:00 +0530 Tue, 12 Nov 2024 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294560 Where excisable goods are cleared on a provisional or revisable price and the price is later enhanced retrospectively, the differential duty is treated as relating back to the original removal. On that basis, interest on the delayed differential duty is payable under the Central Excise statutory scheme and is not postponed until the supplementary invoice is issued. The demand of interest was therefore sustained, with only verification directed for adjustment or refund of any excess pre-deposit in accordance with law. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294560