https://www.taxtmi.com/caselaws?id=348784 Interest was not payable on duty later found abated under the Pan Masala Packing Machines Rules, 2008 because the liability was required to be paid in advance and no provision entitled the assessee to interest on the amount subsequently abated for the period of default, so that claim failed. Interest on delayed refund, however, accrued after expiry of three months from filing of the abatement claims because sanction came later than the statutory period, and the assessee was entitled to interest for the delayed interval until refund was sanctioned. en-us Mon, 04 Sep 2017 00:00:00 +0530 Fri, 29 Sep 2017 11:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348784 Interest was not payable on duty later found abated under the Pan Masala Packing Machines Rules, 2008 because the liability was required to be paid in advance and no provision entitled the assessee to interest on the amount subsequently abated for the period of default, so that claim failed. Interest on delayed refund, however, accrued after expiry of three months from filing of the abatement claims because sanction came later than the statutory period, and the assessee was entitled to interest for the delayed interval until refund was sanctioned. Case-Laws Central Excise Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348784