https://www.taxtmi.com/caselaws?id=112521 Refund of interest paid for delayed duty payment was held inadmissible where Cenvat credit accrued in a later month was wrongly used to discharge duty for an earlier fortnight, causing short payment. The text explains that such utilisation was impermissible under Rule 57AB(1)(b) of the Central Excise Rules, 1944, and the short-paid duty was later made good with interest. Interest paid under Rule 173G(1)(d) was treated as payable for delay in meeting the due date, and the assessee's reliance on cases involving Section 11AA read with Section 11A(2) was found inapplicable because no such determination had been made here. en-us Tue, 08 Jun 2004 00:00:00 +0530 Mon, 30 Apr 2012 14:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112521 Refund of interest paid for delayed duty payment was held inadmissible where Cenvat credit accrued in a later month was wrongly used to discharge duty for an earlier fortnight, causing short payment. The text explains that such utilisation was impermissible under Rule 57AB(1)(b) of the Central Excise Rules, 1944, and the short-paid duty was later made good with interest. Interest paid under Rule 173G(1)(d) was treated as payable for delay in meeting the due date, and the assessee's reliance on cases involving Section 11AA read with Section 11A(2) was found inapplicable because no such determination had been made here. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112521