Unutilized PLA balance refund exempt from Section 11B time limits; advance deposit claims not bound by standard period.

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....Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA and out of that unutilized balance has been claimed as refund. Therefore, limitation of Section 11B is not applicable. - AT....