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2008 (3) TMI 215 - HIGH COURT RAJASTHANRecovery of credit availed on HSD oil – Sec. 112 of Finance Act & Rule 57-I of CER are harmonious – revenue plea that sec. 112 will prevail over 57-I for recovery, is not acceptable - Tribunal was not right in concluding, that u/s 112(2)(b), interest can be levied, even where there is no adjudication of the SCN - no interest will be attracted on credit availed, before expiry of 30 days from the date of determination, made by OIO, passed pursuant to the notice given by authorities u/r 57-I
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