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2017 (9) TMI 1053 - AT - Central ExciseLiability of interest - whether the appellant is required to pay interest against reversal of inadmissible credit? - time limitation - Held that: - the appellant had reversed the credit on 18.6.2010 and demand notices were issued on 13/19-7-2011 which is beyond the period of limitation as prescribed under Section 11A of CEA, 1944 for recovery of interest on the credit without allegation of suppression, mis-declaration etc. - demand of interest do not sustain - appeal allowed - decided in favor of appellant.
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