Balance in Personal Ledger Account is not ‘Excise Duty’, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]

PLA - Personal ledger Account - Excise Duty - CESTAT - Refund - post-GST - taxscan

In a relief to taxpayers who are waiting for the refund of balance in the personal ledger account (PLA) after the introduction of GST, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the balance amount maintained in PLA is not in the nature of “excise duty” and therefore, the…

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