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2021 (3) TMI 678 - AT - Central ExciseRefund of unutilized balance of PLA accumulated - applicability of of section 11B of CEA - refund has been claimed on 30 July, 2018 for the cash balance of 30 June 2016 the same appears to be hit by limitation of period of one year - Appellant claimed non-applicability of section 11B as the amount sought to be refunded is deposit and not the duty - HELD THAT:- The amount as was prayed to be refunded is admittedly an amount other than the duty or interest which is the subject matter of refund under Section 11 B. Section 11B should not have been made applicable upon the impugned refund. Simultaneously, it is observed that other than Section 11B, there is no provision under which the Department can refund the impugned amount or which permits the withdrawal of deposits as the one in the present case. Also, the impugned Show Cause Notice was issued objecting the application of refund to be barred by limitation. In the given circumstances, there was no other option with the Adjudicating Authority below to follow the mandate of Section 11B (1) of Central Excise Act, 1944. Appeal dismissed - decided against appellant.
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