https://www.taxtmi.com/caselaws?id=334131 Interest is not leviable on differential duty where the assessee pays the additional amount before finalisation of provisional assessment and no further duty survives on final assessment. On these facts, captive clearances were assessed provisionally, the differential duty was discharged voluntarily before completion of assessment, and the demand for interest was held unsustainable. The governing principle applied was that interest liability does not arise when the duty differential has already been paid and there is no remaining shortfall on final assessment. en-us Fri, 02 Sep 2016 00:00:00 +0530 Mon, 07 Nov 2016 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334131 Interest is not leviable on differential duty where the assessee pays the additional amount before finalisation of provisional assessment and no further duty survives on final assessment. On these facts, captive clearances were assessed provisionally, the differential duty was discharged voluntarily before completion of assessment, and the demand for interest was held unsustainable. The governing principle applied was that interest liability does not arise when the duty differential has already been paid and there is no remaining shortfall on final assessment. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334131