PLA Refund

[Adarsh Gupta]

Hi,

Whether any form and procedure prescribed for application of PLA refund?

Regards.

[SHIVKUMAR SHARMA]

No, There is No Form is Prescribed for Refund of PLA.You may Please Write a simple letter to your jurisdictional Asst./Dy. Commissioner of Central Excise & CGSG along with Copy of ER1 & PLA for the month of June 2017.

[Adarsh Gupta]

Have read there is a form R prescribed under the CER 1944 and CBEC manual 2005. Is it in force?

[SHIVKUMAR SHARMA]

No, No need to Submit Form R.

[Praveen Nair]

Submission of ER1 and PLA register to Jurisdiction on Self-Assessment basis suffice the need. No form required.

Certification may be required from CA if amount exceeds certain limit. Need to check with the respective jurisdiction.

[DR.MARIAPPAN GOVINDARAJAN]

There is no form in this regard.

AI Summary

No prescribed form for PLA refund; submit ER1 and PLA register to the jurisdictional officer on self-assessment basis. No prescribed statutory form is required for a PLA refund; applicants should send a written request to the jurisdictional Assistant/Deputy Commissioner with the ER1 return and PLA register for the relevant period. Form R under older CER/CBEC guidance is not required. Submission of ER1 and the PLA register on a self assessment basis ordinarily suffices, although CA certification may be required for refunds exceeding certain limits as determined by the local office.