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    <title>2015 (5) TMI 134 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that interest is payable on the differential duty paid on price variation raised on supplementary invoices, citing a Supreme Court judgment. The respondents were found liable for interest payment despite having paid the duty before finalization, with the penalty waived due to conflicting decisions. In the case of interest on differential duty paid after finalization of provisional assessments, the Tribunal ruled in favor of the respondent based on legal precedents and upheld the impugned order, rejecting the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259260</link>
      <description>The Tribunal held that interest is payable on the differential duty paid on price variation raised on supplementary invoices, citing a Supreme Court judgment. The respondents were found liable for interest payment despite having paid the duty before finalization, with the penalty waived due to conflicting decisions. In the case of interest on differential duty paid after finalization of provisional assessments, the Tribunal ruled in favor of the respondent based on legal precedents and upheld the impugned order, rejecting the Revenue&#039;s appeal.</description>
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      <pubDate>Fri, 24 Apr 2015 00:00:00 +0530</pubDate>
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