2005 (11) TMI 402

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....yan Goyal, Consultant, for the Respondent. [Order (Oral)]. -  The revenue is aggrieved with the OIA No. 82/2003-CE dated 17-12-2003. The refund claimed by the assessees were held to be eligible. However, the same was held to be not creditable under PLA account. The Commissioner (Appeals) overruled this finding and held that the assessees were working under compounded levy scheme whereby....

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.... amount was paid under PLA and therefore, the credit to be made in the PLA account, in terms of Commissioner (Appeals)'s order, is correct. 4. On a careful consideration, I do not find any merit in this appeal. The Commissioner (Appeals) has rightly noted that the assessees had paid the amount through PLA and they had not maintained RG 23C Account as they were under the compounded levy sch....