2023 (2) TMI 773

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....llant at the outset submits that this issue is no longer res-integra, in view of various judgments as follows:- (a) Sun Pharmaceutical Industries Ltd vs. CCE&ST, Daman-in appeal No. 10105/2020-[Final Order No. A/10725/2022 dated 23.06.2022] (b) Fluid Controls Pvt Limited vs. CCE&ST, Pune-I -2018 (364) ELT 1041 (Tri-Mumbai) (c) Jay Shree Tea & Industries Ltd vs. CCE, Kolkata - 2005 (190) ELT 106 (Tri-Kolkata) (d) CCE, Kolkata-VII vs. Rasoi Limited - 2008(229) ELT-33(HC-Cal) & [2009(242)ELT A-85(SC)] (e) Welspun India Limited vs. CCE, Rajkot - 2009 (248) ELT 566 (Tri-Ahmd) 3. Shri Sanjay Kumar, learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned....

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....alance of PLA is only advance not duty therefore, Section 11B is not applicable. This tribunal in various decisions held as under:- NAVDEEP PACKAGING INDUSTRIES - 2007 (210) ELT 417 (TRI. MUMBAI) "Heard both sides. 2. The issue involved is whether the refund of unspent PLA balance is covered under Section 11B of the Central Excise Act, 1944. The ld. Commissioner (Appeals) in his order has considered the provisions of Rule 9(1A) read with Rule 173G(1A) of the Central Excise Rules, 1944 which provides fur withdrawal of amount from PLA by the Commissioner and the said power of Commissioner has been delegated to Assistant/Deputy Commissioner of Central Excise. The contentions of the ld. Consultant for the appellant is....

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.... "3. Ld. JDR supports the impugned order. A clarification was issued by the Board regarding refund of balance in PLA Account. The matter was examined in consultation with the Ministry of Law and it was advised by the Ministry that the amount in question may therefore be refunded to the applicant. CBE & CE No. 202/24/72-CX.6, dated 6-1- 1973. The PLA is deposited by the party is adjusted from time to time and as such an amount in PLA which remain unutilized belonging to the party for which the Department has no claim and the limitation has no application on such deposit. The Rule 173G (1A) deals with the procedure to be followed by the assessee for withdrawal of money from PLA is as under :- "Where an assessee keeping an account-....

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.... The appeal deserves to be allowed. I therefore allow the appeal with consequential benefit to the Appellant." BIJALIMONI TEA ESTATE - 2007 (215) ELT 63 (TRI.- KOLKATA) "Ld. Counsel appearing for the appellants has submitted that there is only limited issue in these appeals to examine whether un-utilised deposit in PLA can be refunded to the depositor or not and whether such deposit is covered by Section 11B of the Central Excise Act, 1944. 2. Facts of the case throws light that the appellants had made deposit of Rs. 50,000/- (Rupees Fifty thousand only) on 31-12-02 in United Bank of India (UBI), Siliguri towards discharge of the duty payable for removal of excisable goods. On 28-2-03, there was an un-utilised dep....