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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Refund claim for unspent advance deposit lying balance in PLA - ...


Refund Claim for Unspent Advance Deposit in PLA Not Bound by One-Year Limitation Period.

March 17, 2018

Case Laws     Central Excise     AT

Refund claim for unspent advance deposit lying balance in PLA - unspent balance is nothing but unutilised advance deposit made by the appellant - In case of claiming refund of unspent balance of PLA, limitation of one year shall not apply. - AT

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