https://www.taxtmi.com/caselaws?id=256340 Interest under Section 11AB of the Central Excise Act was confined to duty that was short-levied, short-paid, not levied, or erroneously refunded, and did not extend to amounts recoverable under Section 11D from buyers of exempted goods. The amount collected by the assessee was treated as distinct from duty under Section 11A, and a separate interest provision for Section 11D liabilities came only with Section 11DD from 14 May 2003. As Section 11DD was not expressed to operate retrospectively, interest could not be demanded under Section 11AB for the earlier period, making the recovery of interest unsustainable. en-us Thu, 11 Dec 2014 00:00:00 +0530 Thu, 30 Jul 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256340 Interest under Section 11AB of the Central Excise Act was confined to duty that was short-levied, short-paid, not levied, or erroneously refunded, and did not extend to amounts recoverable under Section 11D from buyers of exempted goods. The amount collected by the assessee was treated as distinct from duty under Section 11A, and a separate interest provision for Section 11D liabilities came only with Section 11DD from 14 May 2003. As Section 11DD was not expressed to operate retrospectively, interest could not be demanded under Section 11AB for the earlier period, making the recovery of interest unsustainable. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256340