Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 773 - AT - Central ExciseTime Limitation - Refund of unutilized PLA balance - whether in respect of refund of unutilized PLA balance, limitation of one year, provided under Section 11B is applicable from the date of deposit in PLA? - HELD THAT:- The deposit in PLA is not a payment of duty whereas it is an advance deposit for future payment of duty. The PLA balance takes the color of duty only when duty payable is debited from the PLA balance. In the present case, undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA and out of that unutilized balance has been claimed as refund. Therefore, limitation of Section 11B is not applicable. This Tribunal considered identical issue in the case of SUN PHARMACEUTICAL INDUSTRIES LTD VERSUS C.C.E. & S.T. -DAMAN [2022 (6) TMI 1176 - CESTAT AHMEDABAD] has 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. Appeal allowed - decided in favor of appellant.
|