(3)Notwithstanding anything contained in sub-section (1), no interest shall be payable where,(a)the duty becomes payable consequent to the issue of an order, instruction or direction by the Board under Section 37-B; and(b)such amount of duty is voluntarily paid in full, within forty-five days from the date of issue of such order, instruction or direction, without reserving any right to appeal against the said payment at any subsequent stage of such payment.]
