https://www.taxtmi.com/caselaws?id=259241 During provisional assessment, liability remains uncrystallised and the demand becomes enforceable only on finalisation of assessment; interest therefore arises only from the date the enforceable demand is created, and only if payment is defaulted thereafter. The article states that interest, if any, is chargeable from finalisation of assessment, with consequential relief following in accordance with law. en-us Fri, 06 Mar 2015 00:00:00 +0530 Sat, 02 May 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259241 During provisional assessment, liability remains uncrystallised and the demand becomes enforceable only on finalisation of assessment; interest therefore arises only from the date the enforceable demand is created, and only if payment is defaulted thereafter. The article states that interest, if any, is chargeable from finalisation of assessment, with consequential relief following in accordance with law. Case-Laws Central Excise Fri, 06 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259241