2023 (2) TMI 1194

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..... the appellant on the ground of limitation - HELD THAT:- After hearing both the sides and after perusal of record and provisions of Central Excise Act, 1994, it is very clear that the amount deposited in PLA is an advance kept by the assesses with the exchequer and only when an amount is debited in PLA it is treated as payment of duty. The limitation discussed in the impugned order will be applica .....

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..... issue involved in present appeal is related to refund of amount left unutilized in account current which is popularly know as Personal Ledger Account (PLA). As at the end of June 2017 Rs. 46,968/- were left in PLA and with the introduction of GST w.e.f. 01.07.2017, appellant were not in a position to utilize the said amount in PLA for discharge of Central Excise duty. Therefore, the appellant sub .....

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