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2018 (3) TMI 1857 - AT - Central ExciseRefund of amount lying unutilised in PLA account - rejection on the ground of bar of limitation by observing that, inasmuch as the same amount is “due waiting to be debited”, the limitation as provided under Section 11B of Central Excise Act, 1944 would apply - HELD THAT:- The limitation prescribed under Section 11B applies to the refund of duty amount. Inasmuch as the lower authorities themselves observed that the amount in question is “duty waiting to be debited”, this clearly shows that the same is not duty, in which case, the provision of Section 11B would not apply. Otherwise also, it is found that the PLA deposits are mere deposit for the purposes of their utilisation in the future and if the same is not in a position to be utilised, the depositor has to be held as owner of the said amount which is required to be refunded to them, in the absence of any limitation prescribed under the Act for such refund. Appeal allowed - decided in favor of appellant.
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