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2018 (3) TMI 755 - AT - Central ExciseRefund claim for unspent advance deposit lying balance in PLA - rejection on the ground of time limitation - Held that: - It is departmental officers, who were advising the appellant throughout this period and finally advised to file a formal refund claim. In these circumstances, it cannot be said that there is delay on the part of the appellant in the facts of the present case. Moreover, the refund is in respect of unspent balance of PLA, it is to be kept in mind that the PLA balance is not duty for the reason that whenever Challan is deposited it is as advance deposit towards PLA and from that amount duty payable is debited, therefore unspent balance is nothing but unutilised advance deposit made by the appellant. In case of claiming refund of unspent balance of PLA, limitation of one year shall not apply. Refund allowed - appeal allowed - decided in favor of appellant.
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