https://www.taxtmi.com/caselaws?id=54229 An unutilised balance in a PLA account-current is only an advance deposit for possible adjustment against duty and does not become duty until appropriated to the Government. On that basis, the bar of limitation under section 11B(1) and the doctrine of unjust enrichment did not apply, and the Department had no claim over the unspent amount. The procedural rules for withdrawal from the account-current and the Board's clarification both supported return of the balance to the depositor. The refund claim was therefore maintainable and the unspent PLA deposit was refundable to the assessee. en-us Tue, 23 Aug 2005 00:00:00 +0530 Tue, 19 Oct 2010 09:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54229 An unutilised balance in a PLA account-current is only an advance deposit for possible adjustment against duty and does not become duty until appropriated to the Government. On that basis, the bar of limitation under section 11B(1) and the doctrine of unjust enrichment did not apply, and the Department had no claim over the unspent amount. The procedural rules for withdrawal from the account-current and the Board's clarification both supported return of the balance to the depositor. The refund claim was therefore maintainable and the unspent PLA deposit was refundable to the assessee. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54229