https://www.taxtmi.com/caselaws?id=349591 For the period before the amendment broadening the levy of interest, interest was not chargeable where differential duty had been paid before issue of the show cause notice and had not been determined through adjudication. The text also notes that excess duty payment and short payment should be netted off to arrive at the real differential liability, so interest is confined to the net amount and not the entire demand initially raised. On that basis, the assessee's interest liability was limited to the net differential duty, and the amount paid under protest, after adjustment, was refundable in accordance with law. en-us Mon, 25 Sep 2017 00:00:00 +0530 Tue, 31 Oct 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349591 For the period before the amendment broadening the levy of interest, interest was not chargeable where differential duty had been paid before issue of the show cause notice and had not been determined through adjudication. The text also notes that excess duty payment and short payment should be netted off to arrive at the real differential liability, so interest is confined to the net amount and not the entire demand initially raised. On that basis, the assessee's interest liability was limited to the net differential duty, and the amount paid under protest, after adjustment, was refundable in accordance with law. Case-Laws Central Excise Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349591