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2017 (11) TMI 955 - ALLAHABAD HIGH COURTEntitlement of interest - Section 28 of CA, 1962 - Proviso to Section 28AA - Held that: - Proviso to Section 28AA gives an opportunity to those where demand u/s 28 has already been raised, but the duty has not been paid, to pay the same within three months from the date of enforcement of Section 28AA, which comes to 26.08.1995 - In the present case, we find no error on the part of respondents in demanding interest under Section 28AA, if otherwise other conditions provided under Section 28AA are satisfied - Learned counsel for the petitioner could not show any other error in impugned demand, warranting interference. Petition dismissed - decided against petitioner.
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