https://www.taxtmi.com/caselaws?id=424335 The tribunal ruled in favor of the appellant, holding that the unspent balance of Personal Ledger Account (PLA) is refundable without the limitation under Section 11 B. The tribunal emphasized that the PLA balance is an advance towards duty and not considered as duty deposited. Citing relevant precedents, the tribunal concluded that the appellant is entitled to the refund of PLA balance, distinguishing previous decisions and board circulars. Consequently, the tribunal allowed the appeal, granting consequential relief to the appellant. 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 The tribunal ruled in favor of the appellant, holding that the unspent balance of Personal Ledger Account (PLA) is refundable without the limitation under Section 11 B. The tribunal emphasized that the PLA balance is an advance towards duty and not considered as duty deposited. Citing relevant precedents, the tribunal concluded that the appellant is entitled to the refund of PLA balance, distinguishing previous decisions and board circulars. Consequently, the tribunal allowed the appeal, granting consequential relief to the appellant. Case-Laws Central Excise Thu, 23 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424335