Court Rules in Favor of Refund for Excise Duty; Revenue's Argument on Personal Ledger Account Rejected.

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....Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had not debited amount in PLA and hence not eligible for refund is totally incorrect proposition.....