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    <title>2018 (5) TMI 282 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal filed by a Public Sector Undertaking against the Order-in-Original for recovery of interest under Section 11AB of the Central Excise Act, 1944. The Tribunal held that the demand for interest was not sustainable as the amounts were voluntarily paid during the relevant period. It was determined that the extended period of limitation for demanding interest was not applicable, and interest should be limited to the normal period without invoking the extended period. The Tribunal&#039;s decision favored the appellant based on the interpretation of relevant case laws.</description>
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      <link>https://www.taxtmi.com/caselaws?id=359718</link>
      <description>The Tribunal allowed the appeal filed by a Public Sector Undertaking against the Order-in-Original for recovery of interest under Section 11AB of the Central Excise Act, 1944. The Tribunal held that the demand for interest was not sustainable as the amounts were voluntarily paid during the relevant period. It was determined that the extended period of limitation for demanding interest was not applicable, and interest should be limited to the normal period without invoking the extended period. The Tribunal&#039;s decision favored the appellant based on the interpretation of relevant case laws.</description>
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      <pubDate>Mon, 12 Feb 2018 00:00:00 +0530</pubDate>
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