2022 (4) TMI 1105

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....ant Shri P. Rama Holla, Superintendent (AR) for the Respondent ORDER PER : P DINESHA Refund application claiming refund of a deposit lying in Personal Ledger Account (PLA), unutilized, was made on 14/12/2018 by the appellant. After proposing to reject the above refund claim vide show-cause notice dated 29/01/2019, the rejection was confirmed vide adjudication order dated 31/03/2019 on ....

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....2017, the appellant's deposit in their PLA remained unutilized and hence, the refund of the same was rightly claimed. When an amount is deposited to PLA, to be appropriated towards duty which may fall due in future and there having no appropriation, the same does not pass on to the Government unless the goods are cleared, and the duty is levied, such money lying deposited in PLA cannot be utilized....

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....t refund claim was made beyond one year's time limitation under Section 11B ibid. When the 'deposit' in PLA is not disputed, I am of the view that the authorities cannot treat the same, just to reject a valid and rightful claim, as anything other than deposit. Though an attempt is made to give a different colour to the 'deposit', but justification is not forthcoming, with due support of any valid ....