https://www.taxtmi.com/caselaws?id=212594 Interest under Section 11A(2B) of the Central Excise Act is payable only where voluntary duty payment is made before service of a valid and enforceable notice under Section 11A(1). Where the finding of no suppression or misdeclaration has attained finality, the extended limitation period is unavailable and the duty demand is already time-barred, so Explanation 2 cannot enlarge the provision to recover interest on such payment. The Tribunal was therefore correct in deleting the interest demand. en-us Fri, 20 Jan 2012 00:00:00 +0530 Mon, 14 Jan 2013 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212594 Interest under Section 11A(2B) of the Central Excise Act is payable only where voluntary duty payment is made before service of a valid and enforceable notice under Section 11A(1). Where the finding of no suppression or misdeclaration has attained finality, the extended limitation period is unavailable and the duty demand is already time-barred, so Explanation 2 cannot enlarge the provision to recover interest on such payment. The Tribunal was therefore correct in deleting the interest demand. Case-Laws Central Excise Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212594