Excise Act Limitation not Applicable to balance in PLA

Sun Pharmaceutical Industries Ltd Vs C.C.E. & S.T.-Daman (CESTAT Ahmedabad) The issue involved in the present case is whether the appellant is entitled for refund of unspent balance of Personal Ledger Account (PLA) due to change in taxation regime from central excise to GST with effect from 01.07.2017 and whether the limitation as provided under section 11B is applicable in the case of refund of unspent PLA Balance. 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...