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2022 (6) TMI 1176 - AT - Central ExciseRefund of unspent balance of Personal Ledger Account (PLA) due to change in taxation regime from central excise to GST with effect from 01.07.2017 - Applicability of limitation as provided under section 11 B is applicable in the case of refund of unspent PLA Balance - HELD THAT:- The Learned Commissioner (Appeals) rejected the refund claim on the ground that the limitation under 11B is applicable according to which the claimant should have filed the refund within the one year from date of payment. In case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable. The Tribunal in the case of NAVDEEP PACKAGING INDUSTRIES VERSUS COMMR. OF C. EX., AHMEDABAD-II [2006 (12) TMI 323 - CESTAT, MUMBAI] has held that since there is a specific provision for refund of PLA balance under Rule 9(1A) and 173G(1A) of the said Rules, therefore, such refund would be squarely covered under the said Rules and not under Section 11B of the Central Excise Act. 1944. which applies only for refund of duty. In view of the above decision along with board circular dated 06.01.1973 the appellant is entitled for the refund of PLA balance and limitation provided under Section 11 B is not applicable. Appeal allowed - decided in favor of appellant.
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