https://www.taxtmi.com/caselaws?id=434258 Unutilised PLA balance is treated as an advance deposit and not as duty until it is appropriated against duty on clearance of goods. On that basis, a refund claim limited to the unused PLA balance is not a refund of duty already paid, so the limitation period under Section 11B of the Central Excise Act, 1944 does not apply. The tribunal followed earlier decisions on identical facts and distinguished the contrary view for not considering those decisions and the board circular. Refund of the unutilised PLA balance was therefore allowed. en-us Tue, 07 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434258 Unutilised PLA balance is treated as an advance deposit and not as duty until it is appropriated against duty on clearance of goods. On that basis, a refund claim limited to the unused PLA balance is not a refund of duty already paid, so the limitation period under Section 11B of the Central Excise Act, 1944 does not apply. The tribunal followed earlier decisions on identical facts and distinguished the contrary view for not considering those decisions and the board circular. Refund of the unutilised PLA balance was therefore allowed. Case-Laws Central Excise Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434258