https://www.taxtmi.com/caselaws?id=258974 Interest was not leviable on differential excise duty paid after determination of the dispute for a period preceding insertion of Section 11AA of the Central Excise Act, 1944. The earlier interest mechanism under Rule 173G(1)(d) applied only to the fortnightly duty-payment regime approved under Rule 47, and could not be extended to levy interest on duty paid on supplementary invoices or on reclassification after adjudication. Because Section 11AA was introduced later and operated prospectively, there was no prevailing provision authorising interest for the pre-amendment period. The assessee therefore succeeded. en-us Wed, 28 Jan 2015 00:00:00 +0530 Wed, 26 Aug 2015 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258974 Interest was not leviable on differential excise duty paid after determination of the dispute for a period preceding insertion of Section 11AA of the Central Excise Act, 1944. The earlier interest mechanism under Rule 173G(1)(d) applied only to the fortnightly duty-payment regime approved under Rule 47, and could not be extended to levy interest on duty paid on supplementary invoices or on reclassification after adjudication. Because Section 11AA was introduced later and operated prospectively, there was no prevailing provision authorising interest for the pre-amendment period. The assessee therefore succeeded. Case-Laws Central Excise Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258974