https://www.taxtmi.com/caselaws?id=755161 Unutilized PLA balance was treated as an advance deposit, not as excise duty, until it is actually appropriated towards duty payment. On that basis, refund of the unspent PLA amount was held outside Section 11B of the Central Excise Act, so the one-year limitation did not apply and the refund claim was not time-barred. en-us Fri, 05 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755161 Unutilized PLA balance was treated as an advance deposit, not as excise duty, until it is actually appropriated towards duty payment. On that basis, refund of the unspent PLA amount was held outside Section 11B of the Central Excise Act, so the one-year limitation did not apply and the refund claim was not time-barred. Case-Laws Central Excise Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755161