Amount paid on direction of Department - they have not paid any...
Payment Excluded Interest, Failing Conditions of Section 11A(2B); Not Recognized Under Central Excise Regulations.
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Central ExciseFebruary 4, 2019Case LawsAT
Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and therefore, the payment cannot be said to be payment u/s 11A(2B).