Refund of closing balance of PLA - Period of limitation - ...
Case Laws Central Excise
April 2, 2020
Refund of closing balance of PLA - Period of limitation - 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? - There are no justification for denial of the refund
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