Refund claim of unutilised PLA (Personal Ledger Accounts) ...

Central Excise

July 16, 2022

Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B of the Central Excise Act, 1944 or not - State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. - Refund allowed - AT

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Refund claim of unutilised PLA (Personal Ledger Accounts) ...

Central Excise

July 16, 2022

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