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<h1>India's Supreme Court affirms interest waiver by Settlement Commissioner after duty payment; dismisses appeal.</h1> The SC of India upheld the HC's decision, affirming the Settlement Commissioner's waiver of the interest component following the necessary duty payment. ... Waiver of Interest component - necessary duty was paid - HELD THAT:- There are no reason to interfere with the impugned judgment and order passed by the High Court in the peculiar facts and circumstances of the present case. The civil appeal is dismissed accordingly. The Supreme Court of India upheld the High Court's decision in a case where the Settlement Commissioner waived the interest component despite necessary duty payment. The Union of India's appeal was dismissed, and the court declined to interfere based on the specific circumstances of the case.