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    <title>Respondent Entitled to Interest on Excise Duty Paid During Provisional Assessment Finalization Period Under Relevant Rules.</title>
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    <description>As the amount paid by the respondent was during the pendency of finalisation of their provisional assessment and therefore, the same shall be treated as duty and on finalisation of provisional assessment, the respondent is entitled for interest of intervening period of excise duty paid by them - AT</description>
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      <description>As the amount paid by the respondent was during the pendency of finalisation of their provisional assessment and therefore, the same shall be treated as duty and on finalisation of provisional assessment, the respondent is entitled for interest of intervening period of excise duty paid by them - AT</description>
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