https://www.taxtmi.com/caselaws?id=411079 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on the limitation under Section 11B of the Central Excise Act, 1944. It held that the amount in question, deposited in the appellant's PLA account, was their own money and not duty, entitling them to a cash refund under the Goods and Service Tax Act without time restrictions. Precedents supported this interpretation, emphasizing the appellant's right to refund their own money from the PLA account without being bound by Section 11B's limitation period. en-us Mon, 16 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 09:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411079 The Tribunal allowed the appeal, setting aside the rejection of the refund claim based on the limitation under Section 11B of the Central Excise Act, 1944. It held that the amount in question, deposited in the appellant's PLA account, was their own money and not duty, entitling them to a cash refund under the Goods and Service Tax Act without time restrictions. Precedents supported this interpretation, emphasizing the appellant's right to refund their own money from the PLA account without being bound by Section 11B's limitation period. Case-Laws Central Excise Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411079