https://www.taxtmi.com/caselaws?id=153439 The appellant challenged the order allowing the refund application, which sought to deduct the interest amount by the Original Authority under Section 11AA of the Central Excise Act, 1944. The Commissioner (Appeals) allowed the appeal, confirming the duty liability and the appropriation of interest by the Original Authority. The Tribunal clarified the liability to pay interest from the date of determination of duty, upholding the interest payment based on statutory provisions. The contention of lack of demand for interest was dismissed, and the Lower Appellate Authority's decision to set aside the interest adjustment was overturned, restoring the Original Authority's order. en-us Sun, 13 Dec 2009 00:00:00 +0530 Tue, 23 Jul 2013 15:56:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153439 The appellant challenged the order allowing the refund application, which sought to deduct the interest amount by the Original Authority under Section 11AA of the Central Excise Act, 1944. The Commissioner (Appeals) allowed the appeal, confirming the duty liability and the appropriation of interest by the Original Authority. The Tribunal clarified the liability to pay interest from the date of determination of duty, upholding the interest payment based on statutory provisions. The contention of lack of demand for interest was dismissed, and the Lower Appellate Authority's decision to set aside the interest adjustment was overturned, restoring the Original Authority's order. Case-Laws Central Excise Sun, 13 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153439