Refund Claim for Unutilized Balance in Excise Accounts Allowed; No Limitation Bar u/s 11B of Central Excise Act.

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....Refund claim of unutilised PLA (Personal Ledger Accounts) balance lying in their Central Excise Accounts as on 30/06/2017 - barred by limitation in view of section 11B of the Central Excise Act, 1944 or not - State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. - Refund allowed - AT....