Refund claim - unspent amount lying in the current account (PLA) ...

Unspent Current Account Amount Deemed Excise Duty; Refund Delays Over Three Months Will Accrue Interest u/ss 11B, 11BB.

October 10, 2023

Case Laws Central Excise HC

Refund claim - unspent amount lying in the current account (PLA) of an assessee - Once it is held that the unspent amount in “PLA” is duty of excise, a fortiori Section 11B and Section 11BB would be attracted. If the refund claimed on account of unspent amount in PLA is not paid within three months, it shall become payable with interest till it is actually paid. - HC

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Refund claim - unspent amount lying in the current account (PLA) ...

Unspent Current Account Amount Deemed Excise Duty; Refund Delays Over Three Months Will Accrue Interest u/ss 11B, 11BB.

October 10, 2023

Case Laws Central Excise HC

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