Section 6
[(3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order 3 [or re-assessment order] under sub-section (2), at the rate fixed by the Central Government under section 7 [28AA] from the first day of the month in which the duty is provisionally assessed till the date of payment thereof.]
6 [(3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order 3 [or re-assessment order] under sub-section (2), at the rate fixed by the Central Government under section 7 [28AA] from the first day of the month in which the duty is provisionally assessed till the date of payment thereof.]
(4) Subject the sub-section (5), if any refundable amount referred to in clause (a) of sub-section (2) is not refunded under that sub -section within three months from the date of assessment, of duty finally 3 [or re-assessment of duty, as the case may be,] there shall be paid an interest on such un-refunded amount at such rate fixed by the Central Government under section 27A till the date of refund of such amount.]