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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