2006 (12) TMI 323

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.... Shri Pramod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. 2. The issue involved is whether the refund of unspent PLA balance is covered under Section 11B of the Central Excise Act, 1944. The ld. Commissioner (Appeals) in his order has considered the provisions of Rule 9(1A) read with Rule 173G(1A) of the Central Excise Rules, 1944 which provides fur withdrawal of amo....

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....rds that since there is a specific provision for refund of PLA balance under Rule 9(1A) and 173G(1A) of the said Rules, therefore, such refund would be squarely covered under the said Rules and not under Section 11B of the Central Excise Act. 1944. which applies only for refund of duty. He has, therefore, recorded that the provisions of Section 11BB of the Central Excise Act, 1944 granting interes....