2022 (7) TMI 652

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....ppeal is whether the refund of Rs. 5,83,392/- filed by the appellant on account of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 which has been filed in the year 2021 is barred by limitation in view of section 11B of the Central Excise Act, 1944? 3. The brief facts leading to the filing of instant appeal are stated in brief as follows. The appellant was having PLA balance of Rs.5,83,392/- in their Central Excise Accounts as on 30/06/2017. They applied for refund of the aforesaid PLA balance with the DC, CGST Division, Baddi on 09/06/2021 which is after more than one year from the relevant date i.e. 30/06/2017. Resultantly a show cause notice dated 29/06/2021 was issued to the ap....

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....-1; 2021-TIOL-498-CESTAT-Del. In which the issue of refund of un-utilised PLA amount was granted by the Tribunal. The relevant portion of the said decision is extracted as under:- "xxx xxx xxx 7. It is also the fact that on 1st July, 2017 the new Act of Goods and Service Tax Act (GST) was rolled down. Section 142 (3) of the said act permits the refund of any amount other than duty, tax, interest or Cenvat Credit has to be paid to the assessee in cash. Accordingly, I hold that the amount in question was appellant's own money and he was fully entitled to get the refund of the same that too in cash. This amount cannot been made subjected to any other appropriation. Nor the time limit under Section 11B of CEA can be invoked when suc....

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....udgement in case of Collector of C.E., Chandigarh v. Doaba Co-operative Sugar Mills [1988 (37) E.L.T. 478 (S.C.)] cited by the Ld. Commissioner (Appeals) in his order is not applicable in the present facts of the case for the reason that in the said case refund was in respect of duty paid whereas in the facts of present case refund is in respect of unspent balance of PLA. As per my above discussion, I hold that refund claim of the appellant is not time bar and the same is liable to sanctioned to the appellant. Accordingly, impugned order is set aside and the appeal is allowed." Even the Hon'bleHigh Court of Punjab and Haryana at Chandigarh which is the jurisdictional High Court, in the matter of Indian Oil Co-operation Ltd. V/s. CCE, New....