https://www.taxtmi.com/caselaws?id=207473 Interest under Section 11AB of the Central Excise Act remained payable on differential duty arising from retrospective price escalation, even though the short duty was paid through supplementary invoices and before issuance of show cause notice. Payment of duty under Section 11A(2B) did not extinguish liability to interest because the duty had been paid belatedly. In the absence of a specific statutory limitation for recovery of interest, the limitation period applicable to duty demands under Section 11A could not be imported. The demand for interest was therefore held not barred by limitation, and the assessee's challenge failed. en-us Mon, 08 Aug 2011 00:00:00 +0530 Tue, 22 Nov 2011 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207473 Interest under Section 11AB of the Central Excise Act remained payable on differential duty arising from retrospective price escalation, even though the short duty was paid through supplementary invoices and before issuance of show cause notice. Payment of duty under Section 11A(2B) did not extinguish liability to interest because the duty had been paid belatedly. In the absence of a specific statutory limitation for recovery of interest, the limitation period applicable to duty demands under Section 11A could not be imported. The demand for interest was therefore held not barred by limitation, and the assessee's challenge failed. Case-Laws Central Excise Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207473