New Delhi, Feb. 11 -- The Central Board of Indirect Taxes and Customs (CBIC) has told field officers that businesses which have paid tax dues in time are eligible for relief on interest and even penalty where the department has gone on appeal.

In an instruction to officials, CBIC said it has received requests from officers for clarification whether relief on interest and penalty is applicable to taxpayers where goods and service tax (GST) dues have been paid within the specified time, no fraud is involved and the department has gone on appeal on certain counts such as wrong calculation of interest amount.

CBIC said that in cases where the tax demand notice only pertains to interest or penalty, the taxpayer is eligible for relief under 1...