Section 11B time limitation for claiming refund not applies to ‘deposit’ in PLA

Marketing Communication and Advertising Ltd. Vs Commissioner of Central Tax (CESTAT Bangalore) Section 11B prescribes time limitation for claiming refund of duty & interest, if any, paid. In the Order-in-Original, even though Appellate Authority observed that the appellant filed a refund claim of Rs. 20,38,157/- (Rupees Twenty Lakhs Thirty Eight Thousand One Hundred and Fifty Seven only) which was the advance cash balance lying in their PLA as on 30/06/2017, but later, in the same order, has proceeded tangentially, to hold that there were lack of supporting documents, to hold that the app...