https://www.taxtmi.com/caselaws?id=425097 The Tribunal allowed the appeal, granting the appellant the refund claim for unutilized PLA balance as it was not subject to the limitations under section 11B of the Central Excise Act, 1944. The decision clarified that PLA deposits are not considered duty, and the depositor is entitled to refunds without being bound by the time restrictions under section 11B. This ruling establishes that refunds for unutilized PLA balances should be granted to the rightful owner without unjust enrichment by the State. en-us Fri, 08 Jul 2022 00:00:00 +0530 Sat, 16 Jul 2022 09:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425097 The Tribunal allowed the appeal, granting the appellant the refund claim for unutilized PLA balance as it was not subject to the limitations under section 11B of the Central Excise Act, 1944. The decision clarified that PLA deposits are not considered duty, and the depositor is entitled to refunds without being bound by the time restrictions under section 11B. This ruling establishes that refunds for unutilized PLA balances should be granted to the rightful owner without unjust enrichment by the State. Case-Laws Central Excise Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425097