https://www.taxtmi.com/caselaws?id=310173 The court set aside the impugned order rejecting the appellant's refund claim for the unutilized amount in their Personal Ledger Account (PLA) under the Central Excise Act, 1994. It was determined that the unutilized balance in the PLA, amounting to Rs. 46,968/-, is not subject to the limitation period as it does not constitute duty until debited. The court directed the original authority to issue a refund cheque to the appellant within four weeks, affirming that the unutilized balance remains the appellant's property until used for duty payment. en-us Tue, 28 Feb 2023 00:00:00 +0530 Tue, 10 Oct 2023 17:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310173 The court set aside the impugned order rejecting the appellant's refund claim for the unutilized amount in their Personal Ledger Account (PLA) under the Central Excise Act, 1994. It was determined that the unutilized balance in the PLA, amounting to Rs. 46,968/-, is not subject to the limitation period as it does not constitute duty until debited. The court directed the original authority to issue a refund cheque to the appellant within four weeks, affirming that the unutilized balance remains the appellant's property until used for duty payment. Case-Laws Central Excise Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310173