https://www.taxtmi.com/caselaws?id=467075 Whether the limitation in Section 11B applies to refunds of unspent Personal Ledger Account (PLA) balances: the analysis treats PLA balances as deposited money belonging to the depositor until debited as duty, not as excise duty. Because Section 11B governs refund of duties paid, its time-bar does not apply to refunds of unspent PLA balances. Earlier decisions distinguishing PLA refunds from duty refunds are followed; on that basis the unspent PLA refund is allowable and not subject to Section 11B limitation. en-us Tue, 26 Apr 2022 00:00:00 +0530 Thu, 05 Mar 2026 19:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467075 Whether the limitation in Section 11B applies to refunds of unspent Personal Ledger Account (PLA) balances: the analysis treats PLA balances as deposited money belonging to the depositor until debited as duty, not as excise duty. Because Section 11B governs refund of duties paid, its time-bar does not apply to refunds of unspent PLA balances. Earlier decisions distinguishing PLA refunds from duty refunds are followed; on that basis the unspent PLA refund is allowable and not subject to Section 11B limitation. Case-Laws Central Excise Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467075