https://www.taxtmi.com/caselaws?id=184651 The Tribunal clarified that interest on duty payable under provisional assessment cases is to be paid from the month following the assessment, as per Rule 7(4). The liability for interest arises upon final assessment, calculated on the difference between provisionally paid duty and final duty amount. The Tribunal overturned the Commissioner (Appeals) decision, instructing the original authority to determine interest in accordance with the law. en-us Tue, 15 Apr 2008 00:00:00 +0530 Fri, 15 Jul 2016 12:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184651 The Tribunal clarified that interest on duty payable under provisional assessment cases is to be paid from the month following the assessment, as per Rule 7(4). The liability for interest arises upon final assessment, calculated on the difference between provisionally paid duty and final duty amount. The Tribunal overturned the Commissioner (Appeals) decision, instructing the original authority to determine interest in accordance with the law. Case-Laws Central Excise Tue, 15 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184651