https://www.taxtmi.com/caselaws?id=244372 Interest on belatedly paid duty was held not leviable where the duty itself was undisputed but the assessee could not ascertain the tax liability with certainty during the intervening period before the Finance Bill, 2005 clarified that refining of edible vegetable oil amounted to manufacture. The determining factor was the legal uncertainty surrounding the chargeability for the relevant clearances, and that uncertainty negatived the basis for charging interest for delayed payment. The duty demand remained intact, but interest was disallowed on the interest issue. en-us Thu, 01 Aug 2013 00:00:00 +0530 Tue, 25 Feb 2014 05:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244372 Interest on belatedly paid duty was held not leviable where the duty itself was undisputed but the assessee could not ascertain the tax liability with certainty during the intervening period before the Finance Bill, 2005 clarified that refining of edible vegetable oil amounted to manufacture. The determining factor was the legal uncertainty surrounding the chargeability for the relevant clearances, and that uncertainty negatived the basis for charging interest for delayed payment. The duty demand remained intact, but interest was disallowed on the interest issue. Case-Laws Central Excise Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244372