https://www.taxtmi.com/caselaws?id=343603 The Tribunal held in favor of the respondent, determining that the amount paid before finalization of the assessment constituted duty payment, allowing the respondent to claim interest on the excess duty paid. The Tribunal relied on statutory provisions, specifically Section 37 of the Central Excise Act, and previous judgments to support its decision. The appeal filed by the Revenue was dismissed, affirming the decision of the ld. Commissioner (Appeals) to grant interest to the respondent for the period of excise duty paid during the provisional assessment. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 29 May 2017 08:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343603 The Tribunal held in favor of the respondent, determining that the amount paid before finalization of the assessment constituted duty payment, allowing the respondent to claim interest on the excess duty paid. The Tribunal relied on statutory provisions, specifically Section 37 of the Central Excise Act, and previous judgments to support its decision. The appeal filed by the Revenue was dismissed, affirming the decision of the ld. Commissioner (Appeals) to grant interest to the respondent for the period of excise duty paid during the provisional assessment. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343603