https://www.taxtmi.com/caselaws?id=202021 Interest on reversed credit was disputed for the period before 12-5-2001, with the assessee arguing that Section 11AB applied only where duty was demanded under the proviso to Section 11A and that Section 11AA required unpaid duty to remain outstanding for three months. The assessee also said the amount had been paid before the show-cause notice, so no interest arose for the earlier period. As these submissions had not been examined by the lower authorities, the matter was sent back for fresh adjudication after hearing the assessee. Liability for the period after 12-5-2001 was accepted. en-us Thu, 29 Apr 2010 00:00:00 +0530 Sat, 19 Feb 2011 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202021 Interest on reversed credit was disputed for the period before 12-5-2001, with the assessee arguing that Section 11AB applied only where duty was demanded under the proviso to Section 11A and that Section 11AA required unpaid duty to remain outstanding for three months. The assessee also said the amount had been paid before the show-cause notice, so no interest arose for the earlier period. As these submissions had not been examined by the lower authorities, the matter was sent back for fresh adjudication after hearing the assessee. Liability for the period after 12-5-2001 was accepted. Case-Laws Central Excise Thu, 29 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202021