https://www.taxtmi.com/caselaws?id=118919 The judge upheld the assessees' plea for refund through the PLA account, rejecting the revenue's appeal. The assessees, under a compounded levy scheme, paid the amount through PLA and did not maintain the RG 23C Account. The decision was supported by previous cases involving modvat/cenvat accounts where refunds were granted in cash. The Commissioner (Appeals) correctly determined the eligibility of the refund claimed by the assessees, leading to the dismissal of the revenue's challenge. en-us Wed, 16 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118919 The judge upheld the assessees' plea for refund through the PLA account, rejecting the revenue's appeal. The assessees, under a compounded levy scheme, paid the amount through PLA and did not maintain the RG 23C Account. The decision was supported by previous cases involving modvat/cenvat accounts where refunds were granted in cash. The Commissioner (Appeals) correctly determined the eligibility of the refund claimed by the assessees, leading to the dismissal of the revenue's challenge. Case-Laws Central Excise Wed, 16 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118919