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2012 (12) TMI 709 - CESTAT, BANGALORETransfer of balance CENVAT credit from one PLA account to another PLA - seeking waiver of pre-deposit of dues - Held that:- Balance amount in PLA could have been obtained as refund in cash and deposited in the other account - there is no time limit for taking refund of balance in PLA. If there is any violation, it is only technical in nature and hence, there is no justification for any demand and imposition of penalty - waiver of pre-deposit of dues allowed - stay of recovery thereof till disposal of the appeal.
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