https://www.taxtmi.com/highlights?id=68368 Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA and out of that unutilized balance has been claimed as refund. Therefore, limitation of Section 11B is not applicable. - AT en-us Tue, 21 Feb 2023 08:36:48 +0530 Tue, 21 Feb 2023 08:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68368 Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA and out of that unutilized balance has been claimed as refund. Therefore, limitation of Section 11B is not applicable. - AT Highlights Central Excise Tue, 21 Feb 2023 08:36:48 +0530 https://www.taxtmi.com/highlights?id=68368