https://www.taxtmi.com/caselaws?id=202650 Interest on differential excise duty under Rule 7(4) of the Central Excise Rules, 2002 read with Section 11AB(2B) of the Central Excise Act, 1944 arises only when an amount determined on final assessment remains unpaid during the statutory period. Where the assessee pays the differential duty before final assessment is completed, the amount is not outstanding for that period and the statutory basis for charging interest does not arise. On that footing, no interest liability was attracted on the differential duty. en-us Tue, 12 Oct 2010 00:00:00 +0530 Fri, 21 Nov 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202650 Interest on differential excise duty under Rule 7(4) of the Central Excise Rules, 2002 read with Section 11AB(2B) of the Central Excise Act, 1944 arises only when an amount determined on final assessment remains unpaid during the statutory period. Where the assessee pays the differential duty before final assessment is completed, the amount is not outstanding for that period and the statutory basis for charging interest does not arise. On that footing, no interest liability was attracted on the differential duty. Case-Laws Central Excise Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202650