https://www.taxtmi.com/caselaws?id=754394 Interest was not leviable on differential duty arising from finalisation of provisional assessment under Rule 9B(5) because the duty was not determined under Section 11A(2) of the Central Excise Act. Rule 9B(5) permits adjustment of provisional duty against the duty finally assessed and payment or refund of the difference, but it contains no express provision for interest on the differential amount. As the prior view that Section 11A recourse was unnecessary had attained finality, and there was no finding that the assessee caused delay in finalising assessment, interest under Sections 11AA and 11AB could not be imposed. en-us Thu, 22 Feb 2024 00:00:00 +0530 Mon, 24 Jun 2024 08:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754394 Interest was not leviable on differential duty arising from finalisation of provisional assessment under Rule 9B(5) because the duty was not determined under Section 11A(2) of the Central Excise Act. Rule 9B(5) permits adjustment of provisional duty against the duty finally assessed and payment or refund of the difference, but it contains no express provision for interest on the differential amount. As the prior view that Section 11A recourse was unnecessary had attained finality, and there was no finding that the assessee caused delay in finalising assessment, interest under Sections 11AA and 11AB could not be imposed. Case-Laws Central Excise Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754394