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2017 (6) TMI 150 - AT - Central ExciseLiability of interest - valuation in terms of rule 8 of the Valuation Rules 2000 - goods are supplied free but on payment of duty and valuation is arrived at in terms of rule 8 of the Valuation Rules 2000 - appellant declined to pay interest on such differential duty on the ground that in terms of rule 7(4) of CER, 2002 interest is payable from first day of the month succeeding the month for which such amount is determined; that in their case differential duty was paid before finalization of provisional assessment - Held that: - Since differential duty was voluntarily paid before finalization of assessments which did not result in any dues and payable to the Govt, the interest was not leviable. If the interest was payable on the duty on which the assessee paid differential duty prior to finalization of assessment, then the Central Excise rules 2002 would have specifically said so - appeal allowed - decided in favor of appellant.
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