Amount deposited in PLA account not become duty or tax unless appropriated

WMW Metal Fabrics Limited Vs Commissioner, CGST (CESTAT Delhi) There is a distinction between the amount appropriated towards duty and amount deposited for payment of a duty. In a former case duty which has been levied and paid subsequently becomes the property of the Government and no person would be entitled to 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 PLA Account to be appropriated towards duty which may fall due in future a...