Refund claim for amount deposited in PLA, whether duty or not, ...

Refund claim for PLA deposit allowed, not subject to time limit u/s 11B. Modipon Ltd. case misinterpreted. Impugned order set aside.

Case Laws Central Excise

July 8, 2024

Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case did not consider PLA amount as central excise duty, but a deposit utilizable for duty payment. Provisions of Section 11B inapplicable for PLA deposit refund. Commissioner's misinterpretation of Modipon Ltd. case rejected. Impugned order set aside, refund allowed, appeal allowed. CESTAT refers to Appellate Tribunal.

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Refund claim for amount deposited in PLA, whether duty or not, ...

Refund claim for PLA deposit allowed, not subject to time limit u/s 11B. Modipon Ltd. case misinterpreted. Impugned order set aside.

Case Laws Central Excise

July 8, 2024

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