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2008 (6) TMI 146 - AT - Central ExciseDelay in payment of duty – relevant date for calculating interest liability – In the instant case the liability has not been revised by any authority. Only the dispute has been decided in favour of Revenue by apex Court. Therefore, the interest applicable has to be computed with reference to the date of determination of duty liability by original authority read with proviso to the S. 11AA – but revenue is liable to pay interest for delayed grant of rebate – appeal of assessee is partly allowed
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