Subs. by Act 28 of 2016, s. 143 , for "one year". — THE CENTRAL EXCISE ACT, 1944

5 . Subs. by Act 28 of 2016, s. 143 , for "one year". (13) Where the amount as modified by the appellate authority or tribunal or court is more than the amount determined under sub -section (10) by the Central Excise Officer, the time within which the interest or penalty is payable under this Act shall be counted from the date of the order of the appellate authority or tribunal or court in respect of such increased amount . (14) Where an order determining the duty of excise is passed by the Central Excise Officer under this section, the person liable to pay the said duty of excise shall pay the amount so determined along with the interest due on such amount whether or not the amount of interest is specified separately. (15) The provisions of sub-sections (1) to (14) shall apply, mutatis mutandis, to the recovery of interest where interest payable has not been paid or part paid or erroneously refunded. Explanation 1 . — For the purposes of this section and Section 11-AC,— (a) "refund" includes rebate of duty of excise on excisable goods exported out of India or on excisable materials used in the manufacture of goods which are exported out of India; (b) “relevant date” means,— (i) in the case of excisable goods on which duty of excise has not been levied or paid or has been short -levied or short -paid, and no periodical return as required by the provisions of this Act has been filed, the last date on which such return is required to be filed under this Act and the rules made thereunder; (ii) in the case of excisable goods on which duty of excise has not been levied or paid or has been short -levied or short -paid and the return has been filed 1 [* * *], the date on which such return has been filed; (iii) in any other case, the date on which duty of excise is required to be paid under this Act or the rules made thereunder; (iv) in a case where duty of excise is provisionally assessed under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; (v) in the case of excisable goods on which duty of excise has been erroneously refunded, the date of such refund;

Section 5