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2017 (10) TMI 1034 - CESTAT NEW DELHIRefund of the interest recovered by the revenue - interest paid for late payment of duty for the month of July, 2010 to September, 2010 - denial of refund on the ground that the interest was payable in respect of duty late deposited for the month of July, 2010 to September, 2010 as per provisions of Rule 9 of “Chewing Tobacco and Un-manufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - Held that: - without issuance of the show cause notice, demand of duty cannot be confirmed against the appellant and consequently be recovered from the appellant - In case when demand is not sustainable question of payment of interest does not arise. In this case demand of interest has been confirmed against the appellant for delayed payment without issuance of the show cause notice. Therefore, demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be refunded - adjustment of demand of interest is not permissible - refund of interest allowed - appeal allowed - decided in favor of appellant.
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