TMI Blog2018 (3) TMI 1857X X X X Extracts X X X X X X X X Extracts X X X X ..... ply - HELD THAT:- The limitation prescribed under Section 11B applies to the refund of duty amount. Inasmuch as the lower authorities themselves observed that the amount in question is duty waiting to be debited , this clearly shows that the same is not duty, in which case, the provision of Section 11B would not apply. Otherwise also, it is found that the PLA deposits are mere deposit for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not entertained by the departmental officers and no order was passed on the said request. 2. Subsequently, appellant applied for refund of such account lying underutilised which stand rejected by the department on the ground of bar of limitation by observing that, inasmuch as the same amount is due waiting to be debited , the limitation as provided under Section 11B of Central Excise Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the future and if the same is not in a position to be utilised, the depositor has to be held as 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 refund. 4. In view of the foregoing, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Dictated Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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