https://www.taxtmi.com/caselaws?id=50615 Refund of excess duty was admissible where duty had been paid on an invoice value higher than the agreed contract price because of an invoicing mistake. The contract price was the actual transaction value, the buyer was not liable to pay beyond that amount, and the excess duty arose only from the wrong invoice figure. On that basis, the refund claim was properly allowed and the Revenue's appeal lacked merit. en-us Wed, 04 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 17:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50615 Refund of excess duty was admissible where duty had been paid on an invoice value higher than the agreed contract price because of an invoicing mistake. The contract price was the actual transaction value, the buyer was not liable to pay beyond that amount, and the excess duty arose only from the wrong invoice figure. On that basis, the refund claim was properly allowed and the Revenue's appeal lacked merit. Case-Laws Central Excise Wed, 04 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50615