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2018 (1) TMI 349 - AT - Central ExciseLiability of interest - period between provisional assessment and finalization of assessment - Held that: - it is evident that it was not possible to read in the Central Excise Rules, 2002 the liability to pay interest for the period between provisional assessment and payment of differential duty till final assessment. Since the payment was made voluntarily before the final assessment which did not result in any dues and payable to the Government, so interest is not payable - appeal allowed - decided in favor of appellant.
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