https://www.taxtmi.com/caselaws?id=50590 Interest under Section 11AA was held not recoverable where duty arose only on finalisation of provisional assessment under Rule 9B(5) and no prior determination of duty had been made under Section 11A(2). The analysis treated the final adjustment after provisional assessment as the point at which duty became recoverable, but found that Section 11AA applies only when a person liable under Section 11A(2) fails to pay within the stipulated time after such determination. On those facts, the statutory condition for charging interest was absent, so the interest demand could not be sustained. en-us Mon, 28 May 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50590 Interest under Section 11AA was held not recoverable where duty arose only on finalisation of provisional assessment under Rule 9B(5) and no prior determination of duty had been made under Section 11A(2). The analysis treated the final adjustment after provisional assessment as the point at which duty became recoverable, but found that Section 11AA applies only when a person liable under Section 11A(2) fails to pay within the stipulated time after such determination. On those facts, the statutory condition for charging interest was absent, so the interest demand could not be sustained. Case-Laws Central Excise Mon, 28 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50590