https://www.taxtmi.com/caselaws?id=121458 The Tribunal allowed both appeals, permitting the refund of the un-utilized deposit in the Personal Ledger Account (PLA) to the depositors. The appellants had deposited a specific amount towards duty payable for excisable goods, with an un-utilized portion. Despite denial of their refund application, the Tribunal ruled in favor of the appellants, citing a previous case and emphasizing the importance of judicial discipline. The decision highlighted that the issue was no longer res integra, affirming the refund of the un-utilized amount in the PLA. en-us Fri, 05 Jan 2007 00:00:00 +0530 Mon, 30 Jul 2012 17:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121458 The Tribunal allowed both appeals, permitting the refund of the un-utilized deposit in the Personal Ledger Account (PLA) to the depositors. The appellants had deposited a specific amount towards duty payable for excisable goods, with an un-utilized portion. Despite denial of their refund application, the Tribunal ruled in favor of the appellants, citing a previous case and emphasizing the importance of judicial discipline. The decision highlighted that the issue was no longer res integra, affirming the refund of the un-utilized amount in the PLA. Case-Laws Central Excise Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121458