TaxTMI 
TaxTMI 
2018 (3) TMI 755
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....pondent The fact of the case is that appellant had surrendered registration certificate vide their letter dated 14-10-2011 and closed their Rabale unit and shifted to Alandi in Pune and amount of Rs. 1,22,433/- was lying unutilised in their personal ledger account. They filed letter dated 22-11-2011 for transfer of unutilised balance of PLA to their new unit at Alandi. The Superintendent, Central....
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.... they may file refund claim for unspent advance deposit lying balance in PLA and also directed the appellant to deposit amount of Rs. 1,22,433/- alongwith interest. Accordingly, appellant had deposited an amount of Rs. 1,22,433/- vide PLA Entry No 65 dated 2-05-2012 and 66 dated 31-05-2012 also paid interest of Rs. 5,509/- vide challan No. 18063 dated 5-6-2012. Thereafter appellant filed refund cl....
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.... from closure of the factory. They were following directions of the departmental officer, therefore refund should be considered as filed first time when they requested for transfer of unutilised PLA balance to their new unit. Therefore, date of filing should not be considered from 2014 only, accordingly refund is not time bar. Moreover refund is in respect of utilised PLA balance which is ou....
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.... said that there is delay on the part of the appellant in the facts of the present case. In my considered view appellants claim should be considered having been filed as per their letter 22-11-2011. Moreover, the refund is in respect of unspent balance of PLA, it is to be kept in mind that the PLA balance is not duty for the reason that whenever Challan is deposited it is as advance deposit towar....