Refund Claim for Unutilized Balance in Excise Accounts Allowed; No Limitation Bar u/s 11B of Central Excise Act.

Refund Claim for Unutilized Balance in Excise Accounts Allowed; No Limitation Bar u/s 11B of Central Excise Act. https://www.taxtmi.com/highlights?id=64643 Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B of the Central Excise Act, 1944 or not - State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. - Refund allowed - AT en-us Sat, 16 Jul 2022 09:20:16 +0530 Sat, 16 Jul 2022 09:20:16 +0530 TaxTMI RSS Generator Refund Claim for Unutilized Balance in Excise Accounts Allowed; No Limitation Bar u/s 11B of Central Excise Act. https://www.taxtmi.com/highlights?id=64643 Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B of the Central Excise Act, 1944 or not - State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. - Refund allowed - AT Highlights Central Excise Sat, 16 Jul 2022 09:20:16 +0530 https://www.taxtmi.com/highlights?id=64643