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2017 (10) TMI 737 - AT - Central ExciseDemand of interest - relevant date for calculation of interest - interpretation of statute - Rule 7 (4) of the Central Excise Rules, 2002 - Held that: - the issue is no more res integra and stands settled by earlier decision of the Tribunal in the same assessee's case [2016 (3) TMI 133 - CESTAT CHENNAI], where it was held that the interest liability would accrue only after the finalization of the provisional assessments - appeal allowed - decided in favor of appellant.
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