Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (7) TMI 652 - AT - Central ExciseRefund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B of the Central Excise Act, 1944 or not - HELD THAT:- The issue involved hereinis no more res integrain view of various decision of this Tribunal on this issue, including the decision in the matter of M/S. WMW METAL FABRICS LIMITED VERSUS COMMISSIONER, CGST, JAIPUR-I [2021 (8) TMI 657 - CESTAT NEW DELHI], it has been held by the co-ordinate Bench of the Tribunal that the PLA deposits are mere deposits for the purpose of their utilisation in the future and the same is not duty, in which case the provision of section 11B would not apply and if the same is not in a position to utilise, the depositor has to be held as the owner of the said amount which is required to be refunded to them in the absence of any limitation prescribed under the Act for such refunds. Even the Hon’ble High Court of Punjab and Haryana at Chandigarh which is the jurisdictional High Court, in the matter of INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX., NEW DELHI [2010 (4) TMI 625 - PUNJAB & HARYANA HIGH COURT] while deciding the issue about applying the limitation prescribed u/s. 11B ibid on un-utilised PLA balance has held that the rejection of application of claimant by the Central Excise Authorities on the ground that the application has been filed beyond the prescribed period from the date of crediting the amount in their personal ledger accounts cannot be sustained because the State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. The appellant are eligible for the refund claim of unutilized balance lying in their PLA (Personal Ledger Accounts) - Appeal allowed - decided in favor of appellant.
|