Balance left over in PLA is not covered by limitation

Hariwansh Packing Products Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) Heard both the sides and perused the records. 2. The issue involved in present appeal is related to refund of amount left unutilized in account current which is popularly know as Personal Ledger Account (PLA). As at the end of June 2017 Rs. 46,968/- were left in PLA and with the introduction of GST w.e.f. 01.07.2017, appellant were not in a position to utilize the said amount in PLA for discharge of Central Excise duty. Therefore, the appellant submitted an application for refund of the said amount left ove...