https://www.taxtmi.com/caselaws?id=217117 The Tribunal dismissed the appeal, ruling that the interest on supplementary invoices was not time-barred. The appellant was deemed legally bound to pay the interest as it followed duty payment automatically. The decision emphasized the distinction between duty levy under Section 11A and interest recovery under Section 11AB, stating that interest realization is not subject to the limitation period specified for duty levy. en-us Fri, 02 Sep 2011 00:00:00 +0530 Wed, 12 Sep 2012 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217117 The Tribunal dismissed the appeal, ruling that the interest on supplementary invoices was not time-barred. The appellant was deemed legally bound to pay the interest as it followed duty payment automatically. The decision emphasized the distinction between duty levy under Section 11A and interest recovery under Section 11AB, stating that interest realization is not subject to the limitation period specified for duty levy. Case-Laws Central Excise Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217117