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    <title>Interest u/s 11AB Applies to Short-Paid Duty; Confirmed Interest is Leviable and Creditable to Recipient Unit.</title>
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    <description>Interest 11AB - even where the duty is short paid by an assessee, is available as credit to the recipient unit of the same assessee, interest in terms of provisions of Section 11AB is required to be confirmed and interest is leviable. - AT</description>
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