Interest liability u/s 11AA of the CEA, 1944 - Section 11AA ...
Case Laws Central Excise
March 9, 2017
Interest liability u/s 11AA of the CEA, 1944 - Section 11AA could have been invoked only when the sum determined u/s 11A(2) has not been paid within three months from the date of the determination. Once this is not the case, then, interest as claimed and by taking recourse to the above provision, was not recoverable - HC
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