https://www.taxtmi.com/caselaws?id=49020 Interest in tax matters is payable only where the statute expressly creates that liability. Under the Central Excise Act and Rules, no provision authorises interest on delayed payment of interest: Section 11BB is limited to interest on delayed refund of duty, and Rule 9B concerns provisional assessment only. The Tribunal could not infer a further liability or invoke any inherent power to grant it. The claim for interest on delayed payment of interest therefore fails. en-us Tue, 24 May 2005 00:00:00 +0530 Fri, 03 May 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49020 Interest in tax matters is payable only where the statute expressly creates that liability. Under the Central Excise Act and Rules, no provision authorises interest on delayed payment of interest: Section 11BB is limited to interest on delayed refund of duty, and Rule 9B concerns provisional assessment only. The Tribunal could not infer a further liability or invoke any inherent power to grant it. The claim for interest on delayed payment of interest therefore fails. Case-Laws Central Excise Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49020