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    <title>2010 (1) TMI 1047 - CESTAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=153787</link>
    <description>The case addressed the charging of interest on duty paid under supplementary invoices under Section 11AB. The court clarified that interest is chargeable under Section 11AB, subject to the limitation period under Section 11A. Relying on legal precedents, the court held that the limitation period for recovery of duty also applies to interest under Section 11AB. Consequently, the court dismissed the Revenue&#039;s appeal as the show cause notice for interest recovery was deemed time-barred.</description>
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    <pubDate>Mon, 18 Jan 2010 00:00:00 +0530</pubDate>
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      <title>2010 (1) TMI 1047 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=153787</link>
      <description>The case addressed the charging of interest on duty paid under supplementary invoices under Section 11AB. The court clarified that interest is chargeable under Section 11AB, subject to the limitation period under Section 11A. Relying on legal precedents, the court held that the limitation period for recovery of duty also applies to interest under Section 11AB. Consequently, the court dismissed the Revenue&#039;s appeal as the show cause notice for interest recovery was deemed time-barred.</description>
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      <pubDate>Mon, 18 Jan 2010 00:00:00 +0530</pubDate>
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