Limitation not applies to Refund of PLA Balance

Sun Pharmaceutical Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT held 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 prescribing limitation is not applicable. FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved in the present case is whether the appellant is entitled for refund of unspent balance of Personal Ledger ...