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TMI Blog2018 (3) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... on the raw-materials which were imported and used, the amount paid excess by the respondent would suffice for the demand of the interest, if any - It can be noticed that any excess payment can be adjusted towards the duty of payable by a person is contemplated and it would mean including the interest also and in this case there cannot be any recovery of interest - interest not warranted - appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification Nos.52/2003-CUS and 22/2003-CE, if the finished goods are cleared in DTA, respondent is required to discharge duty liability on the inputs which are used for manufacturing of the finished goods as the finished goods were attracting NIL rate of duty. The respondent herein had discharged the central excise duty on the finished goods whenever they cleared them to DTA. Against the confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the 1 st Appellate Authority. 6. On a careful consideration of the submissions made by both sides, since the Revenue's appeal is only for the demand of Interest we find that the said grievance is addressed in this order. 7. It is undisputed that the respondent had imported raw-materials manufacturing of finished goods in an EOU and cleared the finished goods into the DTA, on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue Authorities demand the interest liability, on the raw-materials which were imported and used, the amount paid excess by the respondent would suffice for the demand of the interest, if any. The provisions of Section 11D (4) of the Central Excise Act specifically provided for the same and we reproduce the said Section 11D (4). Section 11D(4) amount paid to the credit of the Central Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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