https://www.taxtmi.com/caselaws?id=795164 Pre-existing excise-duty and customs-duty exemptions must be reflected in tender estimates if a State seeks to account for them in a lump-sum works contract. Where tender and acceptance documents contain only a lump-sum price, without item-wise rates or a tax-component break-up, the contractual value cannot be revised after completion to recover an alleged unintended exemption benefit arising from the State's own estimating error. An Essentiality Certificate may undermine a claimed lack of awareness of the exemption. Belated revival of dropped audit objections cannot support withholding a contractor's security deposit or continuing recovery enquiries founded on the same alleged benefit. en-us Thu, 09 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795164 Pre-existing excise-duty and customs-duty exemptions must be reflected in tender estimates if a State seeks to account for them in a lump-sum works contract. Where tender and acceptance documents contain only a lump-sum price, without item-wise rates or a tax-component break-up, the contractual value cannot be revised after completion to recover an alleged unintended exemption benefit arising from the State's own estimating error. An Essentiality Certificate may undermine a claimed lack of awareness of the exemption. Belated revival of dropped audit objections cannot support withholding a contractor's security deposit or continuing recovery enquiries founded on the same alleged benefit. Case-Laws Central Excise Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795164