PLA Refund

[Adarsh Gupta]

Hi,

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

Regards.

AI Summary

No Specific Form Needed for PLA Refunds Under Central Excise; Submit a Simple Letter with Relevant Documents. A participant inquired about the procedure for obtaining a refund of the Personal Ledger Account (PLA) under Central Excise, questioning whether a specific form is required. Responses clarified that no prescribed form exists for PLA refunds. Instead, a simple letter should be submitted to the jurisdictional Assistant or Deputy Commissioner of Central Excise, along with relevant documentation such as ER1 and PLA records. Although a form R was mentioned, it was confirmed as unnecessary. Additionally, if the refund amount exceeds a certain limit, certification from a Chartered Accountant may be required.