Time Limitation - Refund of unutilized PLA balance - ...

Case Laws Central Excise

February 21, 2023

Time Limitation - Refund of unutilized PLA balance - undisputedly the PLA balance for which refund is sought for is out of advance deposit made by the appellant in PLA and out of that unutilized balance has been claimed as refund. Therefore, limitation of Section 11B is not applicable. - AT

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Time Limitation - Refund of unutilized PLA balance - ...

Case Laws Central Excise

February 21, 2023

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