Interest on delayed payment of duty - Omitted

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....id or erroneously refunded, the person who is liable to pay the duty as determined under sub-section ( 2), or has paid the duty under sub-section ( 2B), of section 11A, shall, in addition to the duty, be liable to pay interest at such rate not below ten per cent. and not exceeding thirty-six per cent. per annum, as is for the time being fixed by the Central Government, by notification in the Offic....

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.... the whole of the amount, including the amount already paid. ( 2) The provisions of sub-section ( 1) shall not apply to cases where the duty had become payable or ought to have been paid before the date on which the Finance Bill, 2001 receives the assent of the President. Explanation 1.--Where the duty determined to be payable is reduced by the Commissioner (Appeals), the Appellate Tribunal or, ....