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2003 (10) TMI 104 - CESTAT, NEW DELHIExtract: .......g delayed the payment, interest is attracted. Therefore we hold that, once it is established that the payment has been delayed beyond the stipulated period of 30 days, interest liability accrues. 9.We accordingly hold that, the interest amount has been correctly demanded and the appeals deserve to be rejected. 10.Accordingly, we reject the appeals.
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