https://www.taxtmi.com/forum/issue?id=1590 Refund of PLA balance may be claimed without surrendering the registration certificate where manufacturing is suspended. It is advisable to file the refund claim before or simultaneously with surrender. PLA amounts are carried forward and do not attain the character of duty paid, so the statutory limitation period does not apply to such balances. en-us Fri, 06 Nov 2009 10:32:44 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1590 Refund of PLA balance may be claimed without surrendering the registration certificate where manufacturing is suspended. It is advisable to file the refund claim before or simultaneously with surrender. PLA amounts are carried forward and do not attain the character of duty paid, so the statutory limitation period does not apply to such balances. Discussion-Forum Central Excise Fri, 06 Nov 2009 10:32:44 +0530 https://www.taxtmi.com/forum/issue?id=1590