2005 (8) TMI 189

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....for Appellant and Shri K.K. Sanyal, JDR for Respondent. 2. The ld. Advocate submits that the appellant lodged two refund claims amounting to Rs. 490.25 and Rs. 3128.00 on 26-4-2002. The said amount relates to unspent advance deposit lying in the balance in the applicant's account current maintained with the Commissioner (Appeals), Central Excise, Kolkata. The appellant received a show cause not....

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....o refund of any duty of excise. Therefore he submits that the refund was wrongly rejected by the authority concerned and he prays that the appeal may be allowed. He relies on clarification issued by the Board. 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 La....

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....rocedure as the [Commissioner] may specify in this behalf." It is clear that for withdrawing an amount from such account-current only requires a permission from the Commissioner concerned. Neither the law of limitation nor the theory of unjust enrichment is applicable on such deposit. It is the money belonging to the appellant and has a right to withdraw it. There is a distinction between the a....