https://www.taxtmi.com/caselaws?id=263424 The appeal was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal determined that the demand for interest under Section 11AB of the Central Excise Act, 1944 was not time-barred as it was issued within one year from the date of payment of duty. Additionally, the Tribunal held that Revenue Neutrality applied in the case of demanding interest on differential duty, especially in situations involving supplies to sister concerns. Therefore, the demand for interest on the voluntarily paid differential duty was deemed incorrect, leading to the allowance of the Appellant's appeal. en-us Wed, 05 Aug 2015 00:00:00 +0530 Wed, 02 Sep 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263424 The appeal was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal determined that the demand for interest under Section 11AB of the Central Excise Act, 1944 was not time-barred as it was issued within one year from the date of payment of duty. Additionally, the Tribunal held that Revenue Neutrality applied in the case of demanding interest on differential duty, especially in situations involving supplies to sister concerns. Therefore, the demand for interest on the voluntarily paid differential duty was deemed incorrect, leading to the allowance of the Appellant's appeal. Case-Laws Central Excise Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263424