https://www.taxtmi.com/caselaws?id=122395 Interest under section 11AA of the Central Excise Act was held not recoverable because the duty was paid within three months of the Tribunal's decision upholding the demand. The applicable payment period was computed from the date of the appellate decision, not from the date of the Commissioner (Appeals)' order. As the assessee discharged the duty within that statutory period, the basis for charging interest did not survive, and no interest liability arose. en-us Tue, 12 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122395 Interest under section 11AA of the Central Excise Act was held not recoverable because the duty was paid within three months of the Tribunal's decision upholding the demand. The applicable payment period was computed from the date of the appellate decision, not from the date of the Commissioner (Appeals)' order. As the assessee discharged the duty within that statutory period, the basis for charging interest did not survive, and no interest liability arose. Case-Laws Central Excise Tue, 12 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122395