TMI Blog2022 (6) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable. The Tribunal in the case of NAVDEEP PACKAGING INDUSTRIES VERSUS COMMR. OF C. EX., AHMEDABAD-II [ 2006 (12) TMI 323 - CESTAT, MUMBAI] has held that since there is a specific provision for refund of PLA balance under Rule 9(1A) and 173G(1A) of the said Rules, therefore, such refund would be squarely covered under the said Rules and not under Section 11B of the Central Excise Act. 1944. which applies only for refund of duty. In view of the above decision along with board circular dated 06.01.1973 the appellant is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the Learned Commissioner (Appeals) rejected the refund claim on the ground that the limitation under 11B is applicable according to which the claimant should have filed the refund within the one year from date of payment. I find that in case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable. This tribunal in various decisions held as under:- NAVDEEP PACKAGING INDUSTRIES 2007 (210) ELT 417 (TRI. MUMBAI) Heard both sides. 2 . The issue involved is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty is not attracted in the present case. 3 . After hearing, perusal of the records and relevant provisions as mentioned above, I do not find any legal infirmity in the Order passed by the Commissioner (Appeals) so far as the applicability of Rule 9(1A) and Rule 173G(1A) of the Central Excise Rules, 1944, is concerned. The appeal filed by the appellant is, therefore, dismissed. JAY SHREE TEA INDUSTRIES LTD 2005 (190) ELT 106 (TRI.- KOLKATA) 3 . Ld. JDR supports the impugned order. A clarification was issued by the Board regarding refund of balance in PLA Account. The matter was examined in consultation with the Ministry of Law and it was advised by the Ministry that the amount in question may therefore be refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, when an amount has been deposited to be appropriated thereafter towards duty which may fall due there having no appropriation, the property in money does not pass to the Government unless the goods are cleared and the duty is levied. In present case the money deposited in PLA cannot be utilised due to withdrawal of Central Excise duty on Package Tea and Tea including Tea waste. The money belongs to the appellant over which the Department has no claim. The appeal deserves to be allowed. I therefore allow the appeal with consequential benefit to the Appellant. BIJALIMONI TEA ESTATE 2007 (215) ELT 63 (TRI.- KOLKATA) Ld. Counsel appearing for the appellants has submitted that there is only limited issue in these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata). 4 . On the basis of the above decision, the appellants cannot be denied of justice and cannot be un-equally treated under law. It is judicial descipline that demands that unless that order of this forum is stayed by higher Courts or reversed by any such Court, order of this forum shall prevail and that should be followed unhesitatingly. I am inclined to agree to uphold majesty of law and follow judicial discipline and allow the appeal since the issue is no more res integra. 5 . Both the appeals are allowed. In view of the above decision along with board circular dated 06.01.1973 the appellant is entitled for the refund of PLA balance and limitation provided under Section 11 B is not applicable. 5. As regard th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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