https://www.taxtmi.com/caselaws?id=325524 Interest under Section 11AA of the Central Excise Act, 1944 is recoverable only where duty has first been determined under Section 11A(2) and remains unpaid beyond the prescribed period. On the facts described, the demand was not shown to have been determined under Section 11A(2), and the duty was paid within three months of the Supreme Court's determination. The Revenue's reliance on restitution and erroneous refund authorities was held inapplicable. Accordingly, the interest demand was unsustainable and the assessee was not liable to pay the impugned interest. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 08 Nov 2016 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325524 Interest under Section 11AA of the Central Excise Act, 1944 is recoverable only where duty has first been determined under Section 11A(2) and remains unpaid beyond the prescribed period. On the facts described, the demand was not shown to have been determined under Section 11A(2), and the duty was paid within three months of the Supreme Court's determination. The Revenue's reliance on restitution and erroneous refund authorities was held inapplicable. Accordingly, the interest demand was unsustainable and the assessee was not liable to pay the impugned interest. Case-Laws Central Excise Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325524