2022 (4) TMI 1679

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....pondent : Shri Ghanshyam Soni, Joint Commissioner (AR) RAMESH NAIR The brief facts of the case are that the appellant have made an advance deposit in PLA on 04.07.2017 for payment of duty for period of June 2017. Since after debiting the duty of June 2017, some amount was left in PLA balance as unspent amount. Since from 01.07.2017 GST became applicable, the appellant could not use the PLA b....

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....se of refund of PLA balance. He placed reliance on the following judgments:- ● 2005 (190) ELT 106 (Tri.- Kolkata)- Jay Shree Tea & Industries Ltd. Vs. Commissioner of C.CE., Kolkata. ● 2007 (210) ELT 417 (Tri.- Mumbai)- Navdeep Packaging Industries Vs. Commr. Of C. EX., Ahmedabad-II. ● 2009 (248) ELT 566 (Tri.-Ahmd.)- Welspun India Ltd. Vs. Commissioner....

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....pute that amount for which the appellant has sought for the refund is unspent balance in the PLA. This amount is out of the amount deposited as advance against the payment of duty in their PLA. The said amount is not a duty. The duty is payable only on the clearance of the Goods. Once any clearance is made and any amount on duty of such clearance is debited from the advance credit balance in PLA o....