Refund Approved for Unused PLA Balance Post-GST Implementation; No Justification for Denial Found.

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Full Text of the Document

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....Refund of closing balance of PLA - Period of limitation - whether the balance lying in the assessee’s PLA, which became non-usable with effect from 1 July, 2017 with the introduction of GST regime, is required to be refunded to them or not? - There are no justification for denial of the refund....