Substitution of new section for sections 28AA and 28AB.

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Full Text of the Document

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....ained in any judgment, decree, order or direction of any  court, Appellate Tribunal or any authority or in any other provision of this Act or the rules made  thereunder, the person, who is liable to pay duty in accordance with the provisions of section 28, shall, in addition to such duty, be liable to pay  interest, if any, at the rate fixed under sub-section (2), whether such payme....