https://www.taxtmi.com/caselaws?id=120574 Refund of unspent PLA balance is governed by the specific refund mechanism under Rule 9(1A) read with Rule 173G(1A) of the Central Excise Rules, 1944, not by the general refund provision in Section 11B of the Central Excise Act, 1944. Because the claim is not a refund of duty under Section 11B, the interest provision in Section 11BB for delayed duty refunds does not apply. The reference to unjust enrichment in Section 11B does not convert the PLA balance into excise duty. en-us Wed, 20 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 13:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120574 Refund of unspent PLA balance is governed by the specific refund mechanism under Rule 9(1A) read with Rule 173G(1A) of the Central Excise Rules, 1944, not by the general refund provision in Section 11B of the Central Excise Act, 1944. Because the claim is not a refund of duty under Section 11B, the interest provision in Section 11BB for delayed duty refunds does not apply. The reference to unjust enrichment in Section 11B does not convert the PLA balance into excise duty. Case-Laws Central Excise Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120574