TMI Blog2015 (10) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no provision in the law to refund the amount deposited in the Govt. account and not debited towards the payment of duty. I find that the Commissioner (Appeals) has not disputed this fact. Thus, there is no dispute the appellant deposited the amount of ₹ 35 lakhs and 15 lakhs in respect of Unit-1 and Unit-2, which were lying in their PLA Account unutilized. The Commissioner (Appeals) proceeded on the basis that they have already debited the amount in PLA. But, there was no much allegation in the Show Cause Notices and it is contrary to the adjudication order. It is revealed from the Show Cause Notice and adjudication order that the appellant credited there amounts in their PLA account, which were not debited. The Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Show Cause Noticees were issued proposing to reject the refund claims on the ground that the appellant claimed the refunds of Cenvat credit lying in their Cenvat account, which are contrary to Rule 5 of Cenvat credit Rules, 2004. Adjudicating Authority rejected the refund claims of both the units. By the impugned orders, Commissioner (Appeals) rejected the appeals filed by the appellants. 3. The Learned Advocate appearing on behalf of the appellants submits that they filed the refund of unutilized balance in PLA account. It is submitted that Show Cause Notices are proceeded on the basis that the amount of refund claims were lying in Cenvat Account. The Adjudicating Authority observed that there is no provision for refund of unutil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I find that the Commissioner (Appeals) has not disputed this fact. Thus, there is no dispute the appellant deposited the amount of ₹ 35 lakhs and 15 lakhs in respect of Unit-1 and Unit-2, which were lying in their PLA Account unutilized. The Commissioner (Appeals) proceeded on the basis that they have already debited the amount in PLA. But, there was no much allegation in the Show Cause Notices and it is contrary to the adjudication order. It is revealed from the Show Cause Notice and adjudication order that the appellant credited there amounts in their PLA account, which were not debited. The Tribunal in the case of Bijalimoni Tea Estate following the both Circular Letter F. No. 202/24/72-CX. 6, dated 0.1.1978 held that refund clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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