https://www.taxtmi.com/caselaws?id=121962 Interest under section 11AA of the Central Excise Act was payable only where duty remained unpaid after determination under section 11A(2). As the assessee voluntarily computed and paid the differential duty, and no order determining duty under section 11A(2) existed, the statutory trigger for interest was absent. Interest was therefore held not applicable, and the Revenue's rectification application failed on that issue. en-us Fri, 15 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121962 Interest under section 11AA of the Central Excise Act was payable only where duty remained unpaid after determination under section 11A(2). As the assessee voluntarily computed and paid the differential duty, and no order determining duty under section 11A(2) existed, the statutory trigger for interest was absent. Interest was therefore held not applicable, and the Revenue's rectification application failed on that issue. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121962