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TMI Blog2022 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... he PLA Amount takes the color of excise duty only when it is utilized for payment of duty on clearance of excisable goods. The unspent balance of PLA is only advance not duty therefore, Section 11B is not applicable. The appeal allowed. - Excise Appeal No. 10757 of 2020-SM - Final Order No. A/11351/2022 - Dated:- 3-11-2022 - MR. RAJU, MEMBER (TECHNICAL) None appeared for the Appellant Shri Vijay G Iyengar, Authorised Representative for the Respondent ORDER This appeal has been filed by Ms/ SUN PHARMACEUTICAL INDUSTRIES LTD against denial of refund of the PLA balance laying in their own account. 2. None appeared on behalf of the appellant. In the appeal memorandum, it has been argued that the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th sides. 2 . The issue involved is whether the refund of unspent PLA balance is covered under Section 11B of the Central Excise Act, 1944. The ld. Commissioner (Appeals) in his order has considered the provisions of Rule 9(1A) read with Rule 173G(1A) of the Central Excise Rules, 1944 which provides fur withdrawal of amount from PLA by the Commissioner and the said power of Commissioner has been delegated to Assistant/Deputy Commissioner of Central Excise. The contentions of the ld. Consultant for the appellant is that Section 11B of Central Excise Act, 1944 applies for refund of duty. This is not disputed by the Commissioner (Appeals). However, referring to clause (b) of the proviso to sub-section (2) of Section 11B, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry that the amount in question may therefore be refunded to the applicant. CBE CE No. 202/24/72-CX.6, dated 6-1-1973. The PLA is deposited by the party is adjusted from time to time and as such an amount in PLA which remain unutilized belonging to the party for which the Department has no claim and the limitation has no application on such deposit. The Rule 173G (1A) deals with the procedure to be followed by the assessee for withdrawal of money from PLA is as under :- Where an assessee keeping an account-current under sub-rule (1) makes an application to the [Commissioner] for withdrawing an amount from account-current, the [Commissioner] may, for reasons to be recorded in writing permit such assessee to withdraw the amount in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that there is only limited issue in these appeals to examine whether un-utilised deposit in PLA can be refunded to the depositor or not and whether such deposit is covered by Section 11B of the Central Excise Act, 1944. 2. Facts of the case throws light that the appellants had made deposit of Rs. 50,000/- (Rupees Fifty thousand only) on 31-12-02 in United Bank of India (UBI), Siliguri towards discharge of the duty payable for removal of excisable goods. On 28-2-03, there was an un-utilised deposit amount of Rs. 14,251/- to the credit of the appellants and when the appellants made an application for refund of such amount by virtue of exemption of duty on Tea Tea Waste w.e.f 1-3-03, the claim of the appellants was denied. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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