9911796707
TMI Blog2022 (7) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of their utilisation in the future and the same is not duty, in which case the provision of section 11B would not apply and if the same is not in a position to utilise, the depositor has to be held as the owner of the said amount which is required to be refunded to them in the absence of any limitation prescribed under the Act for such refunds. Even the Hon ble High Court of Punjab and Haryana at Chandigarh which is the jurisdictional High Court, in the matter of INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX., NEW DELHI [ 2010 (4) TMI 625 - PUNJAB HARYANA HIGH COURT] while deciding the issue about applying the limitation prescribed u/s. 11B ibid on un-utilised PLA balance has held that the rejection of application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They applied for refund of the aforesaid PLA balance with the DC, CGST Division, Baddi on 09/06/2021 which is after more than one year from the relevant date i.e. 30/06/2017. Resultantly a show cause notice dated 29/06/2021 was issued to the appellant as to why aforesaid refund claimed should not be rejected u/s. 11B ibid. The Adjudicating Authority vide Order-in Original dated 07/09/2021 rejected the refund on ground of time barred as prescribed under section 11B (1) ibid read with section 142(3) of CGST Act, 2017. On appeal filed by the appellant, the learned Commissioner also rejected the appeal on the ground of limitation and held that as prescribed u/s. 11B the limitation period is one year, whereas the appeal has been filed much bela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion was appellant s own money and he was fully entitled to get the refund of the same that too in cash. This amount cannot been made subjected to any other appropriation. Nor the time limit under Section 11B of CEA can be invoked when such money is sought to be refunded . 5. According to me the issue involved hereinis no more resintegrain view of various decision of this Tribunal on this issue, including the decision in the matter of M/s. WMW Metal Fabrics Ltd (supra). In the matter of Fluid Controls Pvt. Ltd. V/s. CCE ST, Pune-; 2018 (364) ELT 1041 (Tri-Mumbai),it has beenheld by the co-ordinate Bench of the Tribunal that the PLA deposits are mere deposits for the purpose of their utilisation in the future and the same is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is set aside and the appeal is allowed. Even the Hon bleHigh Court of Punjab and Haryana at Chandigarh which is the jurisdictional High Court, in the matter of Indian Oil Co-operation Ltd. V/s. CCE, New Delhi, 2010 (256) ELT 232 (P H) while deciding the issue about applying the limitation prescribed u/s. 11B ibid on un-utilised PLA balance has held that the rejection of application of claimant by the Central Excise Authorities on the ground that the application has been filed beyond the prescribed period from the date of crediting the amount in their personal ledger accounts cannot be sustained because the State cannot enrich itself unjustly when no duty was liable to be paid by the petitioner therein. 6. In the light of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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