TMI BlogCourt Rules in Favor of Refund for Excise Duty; Revenue's Argument on Personal Ledger Account Rejected.Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had not debited amount in PLA and hence not eligible for refund is totally incorrect proposition. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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