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TMI Blog2011 (3) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid before the issue of Show Cause Notice - Held that:- differential duty is paid before the proceedings were initiated under sub-section (1) of Section 11A of the Act, the interest for the delayed payment has to be paid - In other words, once there is a delay in payment of duty, interest follows subsequent to the amendments Act No. 32/2003 - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ut also the interest on the differential duty. Thereafter an application is filed for refund of the interest paid on the ground that they were not liable to pay interest at all as the differential duty was paid even before the issue of Show Cause Notice in question under sub-section (1) of Section 11A of the Act. The Assessing Authority rejected the said request. Aggrieved by the same, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertainment of such duty or on the basis of the duty ascertained by the Central Excise Officer. Explanation (2) to sub-section 2(B) of the Act clarifies the doubt to the effect that the interest under Section 11AB of the Act shall be payable on the amount paid by the person under this sub-section and also on the amount of short-payment of duty, if any, as may be determined by the Central Excise Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid at the time of clearing the goods. However, before the initiation of the proceedings under sub-section (1) of Section 11A of the Act, not only the differential duty but also the interest thereon was paid but after making such payment, an attempt was made to claim back the interest paid as refund on the ground that they were not liable to pay interest. 5. The Appellate Authority and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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