https://www.taxtmi.com/caselaws?id=86540 Interest was recoverable on excise duty paid in instalments without permission where the delay was attributable to the assessee. The duty demand had been confirmed, but the assessee chose to clear it in 30 instalments instead of making a lump-sum payment, and interest at 17.5% was demanded under the relevant CBEC circular. A relied-on precedent was distinguished because instalment payment there had been permitted without an interest condition, unlike the present facts. On that basis, the interest demand was treated as justified and the refund claim for interest paid under protest was held not maintainable. en-us Tue, 07 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86540 Interest was recoverable on excise duty paid in instalments without permission where the delay was attributable to the assessee. The duty demand had been confirmed, but the assessee chose to clear it in 30 instalments instead of making a lump-sum payment, and interest at 17.5% was demanded under the relevant CBEC circular. A relied-on precedent was distinguished because instalment payment there had been permitted without an interest condition, unlike the present facts. On that basis, the interest demand was treated as justified and the refund claim for interest paid under protest was held not maintainable. Case-Laws Central Excise Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86540