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2021 (8) TMI 657 - AT - Central ExciseRefund of cash amount deposited in PLA account - time limitation of period of one year from the relevant date i.e. the date of account current balance as on 30th June, 2017 - Section 11B of Central Excise Act, 1944 - HELD THAT:- It is an admitted fact that appellant was having account current/ PLA for payment of duty. It also cannot be disputed that the purpose of such account is that the money deposited by the assessee in such account has to be debited there-from as and when the duty for clearance of goods is required to be paid by the assessee i.e. against a liability that has to reckon in future. Admittedly the closing balance of said PLA account as on 30th June, 2017 was ₹ 2,02,162/-. Admittedly as on 30.07.2017 the duty liability of appellant for the impugned period was discharged and the aforesaid amount was appellant’s money to be adjusted against any duty liability arising after 01.07.2017 - the amount in question was not at all the amount of duty or interest it was rather appellants own amount which either could be utilized by him while discharging his duty liability else the appellant was entitled to get the refund thereof. It is also the fact that on 1st July, 2017 the new Act of Goods and Service Tax Act (GST) was rolled down. Section 142 (3) of the said Act permits the refund of any amount other than duty, tax, interest or Cenvat Credit has to be paid to the assessee in cash - the amount in question was appellant’s own money and he was fully entitled to get the refund of the same that too in cash. This amount cannot been made subjected to any other appropriation. Nor the time limit under Section 11B of CEA can be invoked when such money is sought to be refunded. The Commissioner (Appeals) has wrongly invoked the Section 11 B of CEA and the concept of limitation embodied in the said section - appeal allowed.
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