Pli not given although it is a part of ctc

I am working in a LTD. firm. In my CTC there is a 10% part is deducted from the salary as PLI.

Now at the time of giving PLI, company give excuse that you are not over standard thats why they are not giving you PLi for this year.

What is it Justify?

What can I do for it legally?

As the the time of joining they are given the offer letter in which PLI is a part of CTC.

HK