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Assessee not liable to pay interest for delayed payment of duty on account of issuing supplementary invoice

July 7, 2018[2018] 94 taxmann.com 273 (New Delhi - CESTAT)
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GST/Excise & Customs: Where assessee was engaged in manufacture of Aluminium Hollow Sections and it sold said item and paid duty on value and subsequently it raised supplementary invoice on account of price variation and paid duty, it was not liable to pay interest on delayed payment of duty on account of supplementary invoice

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