The DDT question

By Vijay Kumar

An Assistant Commissioner confirms a duty demand with interest. The assessee pays the duty with interest and challenges the order before Commissioner (Appeals) who quashes the orders of the Assistant Commissioner. The party files a refund claim for the duty and interest paid. The AC says there is no provision to refund interest under the law. Section 11B deals with refund of duty, not interest. Is the assessee eligible for interest and if so, under what law?

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