https://www.taxtmi.com/caselaws?id=430028 An unutilised balance in the personal ledger account was treated as an advance deposit and not as duty until appropriated against clearances. On that basis, the Tribunal held that refund of the unspent PLA balance was not governed by Section 11B of the Central Excise Act, 1944, so the limitation period and unjust enrichment requirements under that provision did not apply. The refund was therefore allowable under the account-current procedure rather than the duty-refund mechanism. en-us Thu, 03 Nov 2022 00:00:00 +0530 Sat, 26 Nov 2022 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430028 An unutilised balance in the personal ledger account was treated as an advance deposit and not as duty until appropriated against clearances. On that basis, the Tribunal held that refund of the unspent PLA balance was not governed by Section 11B of the Central Excise Act, 1944, so the limitation period and unjust enrichment requirements under that provision did not apply. The refund was therefore allowable under the account-current procedure rather than the duty-refund mechanism. Case-Laws Central Excise Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430028