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TMI Blog2017 (9) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... cking Machines (Capacity determination and collection of Duty) Rules, 2008 is required to pay in advance which appellant fail to do so, therefore, the interest is correctly paid by the appellant. Although, the abatement claims have been filed for that period, the appellant is not entitled to claim interest on the abated amount as there is no such provision. Interest for delayed refund - Held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were paid with a delay alongwith interest. As during the impugned period, their machines remained closed for more than 15 days. The appellant filed abatement claim for the month of May 2012 on 26/07/2012 and for the month of June 2012 on 22/08/2012. The abatement was granted on 29/11/2012. The contention of the appellant is that as they were not required to pay duty for the period for which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest for the abated amount is not sustainable, as per the Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, 2008 assessee is required to pay duty on the 5th day of the month, therefore, the duty was required to be paid in advance. Therefore, the duty paid by the appellant in terms of Pan Masala Packing Machines (Capacity determination and collection of Duty) Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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