https://www.taxtmi.com/caselaws?id=170101 The Tribunal ruled in favor of the appellant, stating that interest on duty payments beyond the limitation period without suppression or misdeclaration is not mandatory under Section 11AB. The judgment differentiated between duty liability and voluntary payments, emphasizing the absence of principal duty demand in such cases, making interest recovery unwarranted. Precedents were deemed inapplicable due to the unique circumstances of the case, leading to the appeal's allowance and relief for the appellants. en-us Fri, 06 Aug 2010 00:00:00 +0530 Sat, 16 May 2015 16:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170101 The Tribunal ruled in favor of the appellant, stating that interest on duty payments beyond the limitation period without suppression or misdeclaration is not mandatory under Section 11AB. The judgment differentiated between duty liability and voluntary payments, emphasizing the absence of principal duty demand in such cases, making interest recovery unwarranted. Precedents were deemed inapplicable due to the unique circumstances of the case, leading to the appeal's allowance and relief for the appellants. Case-Laws Central Excise Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170101