Levy of interest on the differential duty paid during the ...
Interest on Differential Duty: Normal Period Applicable, Not Extended, u/s 11A(15) Central Excise Act, 1944.
June 2, 2023
Case Laws Central Excise AT
Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for recovery of interest incorporated at sub-section (15) in Section 11A of CEA, 1944 with effect from 08.4.2011, the demand of interest can be sustained only for the normal period. - AT
View Source