2022 (11) TMI 452 - AT - Central Excise
Denial of refund of the PLA balance laying in their own account - Applicability of provisions of Section 11B to the refund of the balance amount lying in PLA account of the appellant - HELD THAT:- The issue involved is applicability of Section 11B of the Central Excise Act, 1994 for the refund of balance amount laying in the PLA account. The appellant have relied on the decision of Tribunal’s own case SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C.E. & S.T. -DAMAN [2022 (6) TMI 1176 - CESTAT AHMEDABAD] wherein it was held that 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 appeal allowed.