https://www.taxtmi.com/caselaws?id=53488 Interest paid by an assessee pursuant to a demand and debited in RG 23A Part-II was held refundable after the underlying demand was substantially set aside in appellate proceedings. The Revenue's objection that Section 11B of the Central Excise Act, 1944 applies only to duty and not to interest was rejected. The refund was treated as a direct consequence of the earlier appellate relief, and the fact that the Revenue had accepted the debit when made prevented it from disputing the payment mode at the refund stage. Section 11B was therefore no bar to refund of the amount paid against the displaced demand. en-us Fri, 29 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 15:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53488 Interest paid by an assessee pursuant to a demand and debited in RG 23A Part-II was held refundable after the underlying demand was substantially set aside in appellate proceedings. The Revenue's objection that Section 11B of the Central Excise Act, 1944 applies only to duty and not to interest was rejected. The refund was treated as a direct consequence of the earlier appellate relief, and the fact that the Revenue had accepted the debit when made prevented it from disputing the payment mode at the refund stage. Section 11B was therefore no bar to refund of the amount paid against the displaced demand. Case-Laws Central Excise Fri, 29 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53488