Interest to be paid on taxes paid to the revenue belatedly for availing of deferment facility

CST & VAT: Where assessee applied for deferment facility and during pendency of application for deferment it sold out its unit on 23-12-2002 and thereafter Commissioner vide his order dated 17-6-2004 allowed deferment on manufactured products during 31-10-1996 to 23-12-2002 but directed to deposit admitted tax within three months from 23-12-2002, since assessee deposited entire amount of admitted tax belatedly on 30-6-2004, it was liable to pay interest on above amount of tax after three months