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2015 (10) TMI 1152 - AT - Central ExciseDenial of refund claim - Unutilized CENVAT Credit - Held that:- Assessee after depositing amount of ₹ 35,00,000.00 and ₹ 15,00,000.00 in the Govt. Account, they did not make any debit in their PLA account, towards the duty liability. Instead, they debited entire amount of ₹ 77,99,763.00 and ₹ 19,29,540.00 from their Cenvat Accounts i.e. RG23A Part II vide debit entry no. 6703 and 6704 dated 09.02.2005 against ₹ 77,99,763.00 and debit entry serial No. 203 & 205 dated 09.02.2005 against ₹ 19,29,540.00. It is further observed by the Adjudicating Authority that there is no provision in the law to refund the amount deposited in the Govt. account and not debited towards the payment of duty. I find that the Commissioner (Appeals) has not disputed this fact. Thus, there is no dispute the appellant deposited the amount of ₹ 35 lakhs and 15 lakhs in respect of Unit-1 and Unit-2, which were lying in their PLA Account unutilized. The Commissioner (Appeals) proceeded on the basis that they have already debited the amount in PLA. But, there was no much allegation in the Show Cause Notices and it is contrary to the adjudication order. It is revealed from the Show Cause Notice and adjudication order that the appellant credited there amounts in their PLA account, which were not debited. The Tribunal in the case of Bijalimoni Tea Estate following the both Circular Letter F. No. 202/24/72-CX. 6, dated 0.1.1978 held that refund claim of unutilized balance in PLA is admissible. - Impugned order is set aside - Decided in favour of assessee.
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