TMI Blog2022 (4) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent (AR) for the Respondent ORDER PER : P DINESHA Refund application claiming refund of a deposit lying in Personal Ledger Account (PLA), unutilized, was made on 14/12/2018 by the appellant. After proposing to reject the above refund claim vide show-cause notice dated 29/01/2019, the rejection was confirmed vide adjudication order dated 31/03/2019 on the ground of time-bar. The said rejection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained unutilized and hence, the refund of the same was rightly claimed. When an amount is deposited to PLA, to be appropriated towards duty which may fall due in future and there having no appropriation, the same does not pass on to the Government unless the goods are cleared, and the duty is levied, such money lying deposited in PLA cannot be utilized. With the introduction of GST from 01/07/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imitation under Section 11B ibid. When the 'deposit' in PLA is not disputed, I am of the view that the authorities cannot treat the same, just to reject a valid and rightful claim, as anything other than deposit. Though an attempt is made to give a different colour to the 'deposit', but justification is not forthcoming, with due support of any valid documents, anywhere in the orders of lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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