Refund claim - unspent amount lying in the current account (PLA) ...

Case Laws Central Excise

October 10, 2023

Refund claim - unspent amount lying in the current account (PLA) of an assessee - Once it is held that the unspent amount in “PLA” is duty of excise, a fortiori Section 11B and Section 11BB would be attracted. If the refund claimed on account of unspent amount in PLA is not paid within three months, it shall become payable with interest till it is actually paid. - HC

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Refund claim - unspent amount lying in the current account (PLA) ...

Case Laws Central Excise

October 10, 2023

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