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2023 (2) TMI 1194 - CESTAT MUMBAIRefund of amount left unutilized in account current which is popularly know as Personal Ledger Account (PLA) - refund rejected to the appellant on the ground of limitation - HELD THAT:- After hearing both the sides and after perusal of record and provisions of Central Excise Act, 1994, it is very clear that the amount deposited in PLA is an advance kept by the assesses with the exchequer and only when an amount is debited in PLA it is treated as payment of duty. The limitation discussed in the impugned order will be applicable for such quantum of debits which actually become duty. The amount which is not debited in the PLA is not duty and therefore, limitation does not apply to the same. The amount deposited in the PLA till such time it is not debited towards duties is property of the appellant. Therefore, the balance left over in the PLA is not covered by limitation. The original authority are directed to issue refund cheque to the appellant within a period of four weeks from the date of receipt of this order - the impugned order set aside - appeal allowed.
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