https://www.taxtmi.com/caselaws?id=115592 The Appellate Tribunal CESTAT, New Delhi, upheld the Commissioner's decision that duty paid through the Personal Ledger Account (PLA) was correct, and any cash refund granted was incorrect. The appellant's claim for a cash refund due to duty paid twice through Cenvat credit and PLA was dismissed. The Tribunal found that duty was paid using the PLA account because of insufficient balance in the Cenvat account, directing the refund to be given in the Cenvat account. The appeal was dismissed on 5-8-2005 by Shri S.S. Kang, J. en-us Fri, 05 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115592 The Appellate Tribunal CESTAT, New Delhi, upheld the Commissioner's decision that duty paid through the Personal Ledger Account (PLA) was correct, and any cash refund granted was incorrect. The appellant's claim for a cash refund due to duty paid twice through Cenvat credit and PLA was dismissed. The Tribunal found that duty was paid using the PLA account because of insufficient balance in the Cenvat account, directing the refund to be given in the Cenvat account. The appeal was dismissed on 5-8-2005 by Shri S.S. Kang, J. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115592