TaxTMI 
TaxTMI 
2024 (7) TMI 381
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Refined Copper. The appellant transferred an amount of Rs.2,88,452/- as transitional credit through TRAN - 1 in the GST regime. During the verification of TRAN-1, it was observed that as per Section 140(4)(a), the taxpayer shall be entitled to take, in is electronic credit ledger the amount of Cenvat credit carried forward in return furnished under the existing law in accordance with the provisions of sub-section(1) and as such there is no provisions contained under the CGST Act, 2017 and Rules made thereunder to transfer PLA balance in the electronic credit ledger. Therefore, the appellant was asked to deposit the said wrongly availed input tax credit equivalent to PLA balance along with interest, and in compliance, the appellant has dep....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... deposit in the PLA provisions of Section 11B are not applicable and unutilized PLA balance is not hit by limitation. He relied upon the decision of this Tribunal in the case of Huhtamaki India Limited Vs. Commissioner of Central Excise & ST, Daman vide Final Order No. A/10263/2023 dated 07.02.2023 wherein it was held that for refund of unutilized PLA balance is not hit by limitation provided under Section 11B of Central Excise Act, 1944 and same is to be treated as deposit. Therefore, he prayed for impugned order to be set aside. 4. On the other hand, Learned Authorized Representative oppose the contention of the appellant and heavily relied on the impugned order and the judgment of the Hon'ble Apex Court if the case of Modipon Ltd. (supr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tical issue in the case of Sun Pharmaceutical Industries Limited (supra) and passed the following order:- 4. I have carefully considered the submission made by both sides and perused the records. I find that the Learned Commissioner (Appeals) rejected the refund claim on the ground that the limitation under 11B is applicable according to which the claimant should have filed the refund within the one year from date of payment. I find that in case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ise Act. 1944. which applies only for refund of duty. He has, therefore, recorded that the provisions of Section 11BB of the Central Excise Act, 1944 granting interest for delayed refund of duty is not attracted in the present case. 3. After hearing, perusal of the records and relevant provisions as mentioned above, I do not find any legal infirmity in the Order passed by the Commissioner (Appeals) so far as the applicability of Rule 9(1A) and Rule 173G(1A) of the Central Excise Rules, 1944, is concerned. The appeal filed by the appellant is, therefore, dismissed." JAY SHREE TEA & INDUSTRIES LTD - 2005 (190) ELT 106 (TRI.- KOLKATA) "3. Ld. JDR supports the impugned order. A clarification was issued by the Board regarding refund of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... get it back unless there is a provision of law to enable that person to get the duty already appropriated back from the State or the Government. In the latter case, however, when an amount has been deposited to be appropriated thereafter towards duty which may fall due there having no appropriation, the property in money does not pass to the Government unless the goods are cleared and the duty is levied. In present case the money deposited in PLA cannot be utilised due to withdrawal of Central Excise duty on Package Tea and Tea including Tea waste. The money belongs to the appellant over which the Department has no claim. The appeal deserves to be allowed. I therefore allow the appeal with consequential benefit to the Appellant." BIJALIMON....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch matter in the case of Jay Shree Tea & Industries Ltd. v. Commissioner of Central Excise, Kolkata reported in 2005 (190) E.L.T. 106 (Tri.-Kolkata). 4. On the basis of the above decision, the appellants cannot be denied of justice and cannot be un-equally treated under law. It is judicial descipline that demands that unless that order of this forum is stayed by higher Courts or reversed by any such Court, order of this forum shall prevail and that should be followed unhesitatingly. I am inclined to agree to uphold majesty of law and follow judicial discipline and allow the appeal since the issue is no more res integra. 5. Both the appeals are allowed." In view of the above decision along with board circular dated 06.01.1973 the appel....