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2011 (4) TMI 136 - CESTAT, CHENNAIRecovery of interest u/s 11AB - proviso to Section 11AB state that in the event of payment of duty within 45 days from the date of issue of an order, instruction or direction by the Board under Section 37B that interest liability will not arise - payment of duty is not in terms of an order or instruction or direction issued by the Board – Hence , interest liability will arise subsequent - The appeal is partly allowed by holding that the assessee is liable to pay interest w.e.f. 11.5.2011.
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