diff --git a/src/transform.js b/src/transform.js
index e613788..2bcc25e 100644
--- a/src/transform.js
+++ b/src/transform.js
@@ -37,12 +37,7 @@ function tryParse ( parse, code, id ) {
 	}
 }
 
-const shouldLowercaseDynamicPaths = process.platform === 'win32';
-
 export function normalizeDynamicModulePath (path) {
-	if ( shouldLowercaseDynamicPaths )
-		path = path.toLowerCase();
-
 	return path.replace(/\\/g, '/');
 }
 
@@ -242,11 +237,6 @@ export function transformCommonjs ( parse, code, id, isEntry, ignoreGlobal, igno
 					if ( node.name in uses ) {
 						if ( node.name === 'require' ) {
 							if ( isRequireStatement( parent ) ) {
-								if ( shouldLowercaseDynamicPaths ) {
-									magicString.appendLeft( parent.arguments[0].start, '(' );
-									magicString.appendLeft( parent.arguments[0].end, ').toLowerCase()' );
-								}
-
 								magicString.appendLeft( parent.end - 1, ',' + JSON.stringify( normalizeDynamicModulePath( dirname(id) ) ) );
 							}
 
diff --git a/test/form/dynamic-template-literal/output.win32.js b/test/form/dynamic-template-literal/output.win32.js
deleted file mode 100644
index 5802a3f..0000000
--- a/test/form/dynamic-template-literal/output.win32.js
+++ /dev/null
@@ -1,12 +0,0 @@
-import * as commonjsHelpers from 'commonjsHelpers';
-
-var pe = 'pe';
-var foo = commonjsHelpers.commonjsRequire((`ta${pe}`).toLowerCase(),".");
-console.log(foo);
-
-var input = {
-
-};
-
-export default input;
-export { input as __moduleExports };
diff --git a/test/form/ignore-ids-function/output.win32.js b/test/form/ignore-ids-function/output.win32.js
deleted file mode 100644
index 2012515..0000000
--- a/test/form/ignore-ids-function/output.win32.js
+++ /dev/null
@@ -1,12 +0,0 @@
-import * as commonjsHelpers from 'commonjsHelpers';
-import 'bar';
-import bar from 'commonjs-proxy:bar';
-
-var foo = commonjsHelpers.commonjsRequire( ('foo').toLowerCase() ,".");
-
-var input = {
-
-};
-
-export default input;
-export { input as __moduleExports };
\ No newline at end of file
diff --git a/test/form/ignore-ids/output.win32.js b/test/form/ignore-ids/output.win32.js
deleted file mode 100644
index 2012515..0000000
--- a/test/form/ignore-ids/output.win32.js
+++ /dev/null
@@ -1,12 +0,0 @@
-import * as commonjsHelpers from 'commonjsHelpers';
-import 'bar';
-import bar from 'commonjs-proxy:bar';
-
-var foo = commonjsHelpers.commonjsRequire( ('foo').toLowerCase() ,".");
-
-var input = {
-
-};
-
-export default input;
-export { input as __moduleExports };
\ No newline at end of file