https://www.taxtmi.com/caselaws?id=48618 The Revision Application was dismissed as the government held that interest under Section 11AB of the Central Excise Act was not chargeable retrospectively for duty demands confirmed before the enactment of the section in September 1996. The Commissioner (A)'s order confirming the demand for an erroneously sanctioned rebate was upheld based on legal precedents and the interpretation that Section 11AB could only apply to clearances after 28-9-96. The application's argument for interest on the entire amount of the rebate from the date it became payable was rejected. en-us Fri, 10 Jan 2003 00:00:00 +0530 Thu, 05 Aug 2010 13:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48618 The Revision Application was dismissed as the government held that interest under Section 11AB of the Central Excise Act was not chargeable retrospectively for duty demands confirmed before the enactment of the section in September 1996. The Commissioner (A)'s order confirming the demand for an erroneously sanctioned rebate was upheld based on legal precedents and the interpretation that Section 11AB could only apply to clearances after 28-9-96. The application's argument for interest on the entire amount of the rebate from the date it became payable was rejected. Case-Laws Central Excise Fri, 10 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48618