https://www.taxtmi.com/caselaws?id=339909 The court held that the demand for interest under Section 11AA of the Central Excise Act, 1944 was not valid as the duty had already been paid by the petitioners. The court found that Section 11AA was inapplicable in this case, and interest could have been collected under general law but not under the Central Excise Act. The Writ Petition was successful, and the coercive measures for recovery were deemed improper. The court ordered the amount of interest deposited in court to be paid to the petitioners within four weeks, clarifying the incorrect invocation of interest recovery in this instance. en-us Mon, 20 Feb 2017 00:00:00 +0530 Tue, 30 Jan 2018 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339909 The court held that the demand for interest under Section 11AA of the Central Excise Act, 1944 was not valid as the duty had already been paid by the petitioners. The court found that Section 11AA was inapplicable in this case, and interest could have been collected under general law but not under the Central Excise Act. The Writ Petition was successful, and the coercive measures for recovery were deemed improper. The court ordered the amount of interest deposited in court to be paid to the petitioners within four weeks, clarifying the incorrect invocation of interest recovery in this instance. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339909