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2011 (8) TMI 532 - AT - Central ExciseLevy of interest under Section 11AB - differential duty paid by the appellants under supplementary invoices on account of retrospective price increase granted to the appellants subsequent to the removal of goods - whether payment of duty before issuance of show cause notice exempts the assessee from liability to pay interest u/s. 11AB - The issue was whether the interest was not paid in terms of Section 47 read with Section 61(3) of the Customs Act and in that context it was observed that The position being similar held that the same logic will apply in respect of the recovery to be made under the Customs Act where no period of limitation has been prescribed - The said observation was made having noted that under Section 28 of the Customs Act, period of limitation prescribed for recovery of duty is six months or five years and also the period for claim of refund was six months - In that context, it was observed that where no period of limitation is specifically prescribed for any specific action under the Act, the recovery should satisfy the principle of such general provision of recovery of the duty - Accordingly appeal is dismissed.
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