https://www.taxtmi.com/highlights?id=35127 Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the interest was not leviable. If the interest was payable on the duty on which the assessee paid differential duty prior to finalization of assessment, then the Central Excise rules 2002 would have specifically said so - AT en-us Sat, 03 Jun 2017 13:27:36 +0530 Sat, 03 Jun 2017 13:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35127 Liability of interest - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the interest was not leviable. If the interest was payable on the duty on which the assessee paid differential duty prior to finalization of assessment, then the Central Excise rules 2002 would have specifically said so - AT Highlights Central Excise Sat, 03 Jun 2017 13:27:36 +0530 https://www.taxtmi.com/highlights?id=35127