https://www.taxtmi.com/caselaws?id=265877 The Tribunal allowed the appeals, setting aside the impugned orders and granting the refund of the unutilized balance in the PLA account to the appellants. The decision was based on the finding that the amounts were not debited from the PLA account towards duty liability but from the Cenvat Accounts, making the refund claim admissible under the law. en-us Fri, 08 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265877 The Tribunal allowed the appeals, setting aside the impugned orders and granting the refund of the unutilized balance in the PLA account to the appellants. The decision was based on the finding that the amounts were not debited from the PLA account towards duty liability but from the Cenvat Accounts, making the refund claim admissible under the law. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265877