https://www.taxtmi.com/caselaws?id=424335 Unspent balance in a Personal Ledger Account was treated as an advance deposit towards future duty payment, not as duty itself until appropriated on clearance of excisable goods. On that reasoning, the refund claim fell outside the refund limitation regime in Section 11B of the Central Excise Act, because that provision governs refunds of duty and not return of unutilized PLA balances. The analysis also followed the view that money remaining in PLA continues to belong to the depositor until duty is discharged through utilisation. Section 11B was therefore held inapplicable, and refund of the unspent PLA balance was allowable. en-us Thu, 23 Jun 2022 00:00:00 +0530 Mon, 20 Feb 2023 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424335 Unspent balance in a Personal Ledger Account was treated as an advance deposit towards future duty payment, not as duty itself until appropriated on clearance of excisable goods. On that reasoning, the refund claim fell outside the refund limitation regime in Section 11B of the Central Excise Act, because that provision governs refunds of duty and not return of unutilized PLA balances. The analysis also followed the view that money remaining in PLA continues to belong to the depositor until duty is discharged through utilisation. Section 11B was therefore held inapplicable, and refund of the unspent PLA balance was allowable. Case-Laws Central Excise Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424335