2020 (4) TMI 39

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..... ellant Shri P. Juneja, DR - for the respondent Archana Wadhwa : As per facts on record, the appellant was registered Central Excise assessee and had deposited amount in their PLA for further utilization. However, with effect from 1 July, 2017, the GST provisions were introduced, thus making the deposits in PLA as non-usable. As per the clarification issued by the Board, only the balance in Cenv .....

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..... ative, I find that the short issue involved is as to whether the balance lying in the assessee's PLA, which became non-usable with effect from 1 July, 2017 with the introduction of GST regime, is required to be refunded to them or not. The learned Counsel has drawn my attention to the Tribunal's decision in the case of Fluid Controls Pvt. Ltd. Vs. Commissioner of Central Excise & Service Tax, Pune .....

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..... me on the ground of limitation. Apart from the fact that limitation provisions are not applicable, it is also seen that such refund becomes admissible only with effect from 1 July, 2017 and not before that. The refund application having been filed on 26 June, 2018 is required to be considered as having been filed before the period of one year as the cause of action arose only on 1 July, 2017. 4. .....

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