2023 (2) TMI 1194

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..... ndra Kumar Jha, Authorized Representative ORDER Heard both the sides and perused the records. 2. The issue involved in present appeal is related to refund of amount left unutilized in account current which is popularly know as Personal Ledger Account (PLA). As at the end of June 2017 Rs. 46,968/- were left in PLA and with the introduction of GST w.e.f. 01.07.2017, appellant were not in a positi .....

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..... the PLA till such time it is not debited towards duties is property of the appellant. Therefore, the balance left over in the PLA is not covered by limitation. I, therefore, set aside the impugned order and direct the original authority to issue refund cheque to the appellant within a period of four weeks from the date of receipt of this order. (Order dictated and pronounced in open court)
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