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2008 (1) TMI 203 - CESTAT, KOLKATAWhether the respondents are entitled to cash refund of the unutilized credit amount earlier transferred to the PLA Account – duty was paid from PLA only because dept. prevented assessee from utilizing the accumulated credit – HC subsequently allowed the credit of the said amount in the PLA - Refund of the said amount would not amount to refunding money credit in cash as it is actually equivalent to the amount which the respondents were forced to pay from the PLA – refund allowed
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