2023 (1) TMI 687 - AT - Central Excise
Demand of interest on late payment of National Calamity Contingent Duty (NCCD) - July, 2017 to July, 2019 in respect of Unit-I and August, 2017 to July, 2019 for Unit-II - HELD THAT:- The interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A. Here both the conditions are not available to Revenue as admittedly neither there is any determination of duty liability of NCCD under Section 11A, nor there is voluntary default in deposit of the amount of NCCD. In absence of condition precedent in Section 11AA of the Act, no interest can be demanded from the appellant –assessee.
Further taking judicial notice that the appellant was prevented from deposit of dues, due to glitch on the portal, which is wholly attributable to inaction on the part of Revenue. Thus, Revenue cannot take advantage of its wrong doing, by levy of interest.