https://www.taxtmi.com/caselaws?id=125466 The court upheld the interest payment requirement for delayed duty payment, dismissing the appeal due to the appellant's duty payment obligations awareness. The historical acceptance of the payment practice by the department without a Show Cause Notice was considered a technicality. The refund claim rejection was affirmed, emphasizing the appellant's lack of exemption eligibility and the statutory obligation to pay interest despite not falling under the Small Scale Industry exemption category. en-us Mon, 09 Mar 2009 00:00:00 +0530 Thu, 25 Oct 2012 14:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125466 The court upheld the interest payment requirement for delayed duty payment, dismissing the appeal due to the appellant's duty payment obligations awareness. The historical acceptance of the payment practice by the department without a Show Cause Notice was considered a technicality. The refund claim rejection was affirmed, emphasizing the appellant's lack of exemption eligibility and the statutory obligation to pay interest despite not falling under the Small Scale Industry exemption category. Case-Laws Central Excise Mon, 09 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125466