TMI Blog2009 (8) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ny duty paid by the assessee out of PLA is re-credited in the PLA and such amount credited in the account current may be utilized by the manufacturer for payment of duty, in subsequent months. 2. As the appellants were exporting their final product under bond without payment of duty as also under claim of duty drawback, they had accumulated PLA balance in their account current to the extent of Rs. 2,19,94,621/- as on 31-12-2007. As the appellants were finding it unable to utilize such credit, (on account of non-clearance of goods in the domestic market) they filed application with the Assistant Commissioner for withdrawing the said unspent deposit in the PLA. Such request of the assessee stands rejected by the authority below. 3. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an altogether different area, in terms of which benefit is granted to the appellants by re-crediting the amount of duty paid out of PLA. Net result of the same is that the amount stands un-utilized in the appellant s PLA. The question which arises is whether the claim of that amount, which admittedly belongs to the assessee, would amount to refund of any duty or not. 6. The said issue was considered by the Tribunal in the case of Jay Shree Tea Industries Limited v. CCE, Kolkata [2005 (190) E.L.T. 106 (Tri. - Kolkota)], after taking note of the provisions of Rule 173(1A), it was observed as under :- It is clear that for withdrawing an amount from such account-current only requires a permission from the Commissioner concerned. Neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies cannot deny the same. The money remained unutilized in PLA is equivalent to cash paid by t hem and thus, assessee is entitled to the same. The said order of Kolkata Bench stands approved by the Hon ble High Court of Kolkata, when the appeal filed by the Revenue was rejected [reported in 2008 (229) E.L.T. 33 (Kolkata)]. 7. By applying the ratio of law declared in the above judgment to the facts of the instant case, we find that the money lying in PLA is actually the money belonging to the assessee. The fact that the same was re-credited in PLA will not make a difference, inasmuch as the same was originally paid by the assessee and utilized at the time of first clearance of the goods. The same has been again credited in terms of the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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