https://www.taxtmi.com/caselaws?id=795556 Duty paid on a supplementary-invoice price increase is refundable where the buyer neither accepts the revision nor becomes liable to pay it, because assessable value is limited to the price actually paid or payable as transaction value. The unaccepted enhancement cannot be included in that value, making the related duty an excess payment. A buyer's certification that it did not pay the supplementary-invoice amount or avail Cenvat credit demonstrates that the duty incidence was not passed on. Consequently, the refund is admissible and is not barred by unjust enrichment. en-us Mon, 20 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795556 Duty paid on a supplementary-invoice price increase is refundable where the buyer neither accepts the revision nor becomes liable to pay it, because assessable value is limited to the price actually paid or payable as transaction value. The unaccepted enhancement cannot be included in that value, making the related duty an excess payment. A buyer's certification that it did not pay the supplementary-invoice amount or avail Cenvat credit demonstrates that the duty incidence was not passed on. Consequently, the refund is admissible and is not barred by unjust enrichment. Case-Laws Central Excise Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795556