2003 (7) TMI 521 - AT - Central Excise

Summary

Issues:
1. Whether a letter requesting an extension of time for registering a vehicle as a taxi can be considered a refund claim under Notification No. 5/98-C.E. dated 7-6-98.

Analysis:
The appeal before the Appellate Tribunal CESTAT, Chennai arose from the rejection of a refund claim amounting to Rs. 76,563/- by the Commissioner. The Commissioner deemed the letter, dated 28-6-99, requesting an extension of time for registering a vehicle as a taxi, as not a refund application. The Commissioner highlighted that the letter did not meet the criteria for a refund claim and was time-barred as it was filed beyond six months. The appellant's counsel referred to an earlier application dated 17-4-1999, which detailed the registration process delay due to administrative reasons in the Gujarat Transport Registration Authority.

The appellant contended that the 17-4-1999 application should be considered a refund claim as it was related to complying with the terms of Notification No. 5/98-C.E. dated 7-6-98, which required registration as a taxi to claim exemption. However, the Departmental Representative argued that the 17-4-1999 letter solely sought an extension for registration and did not mention refund or payment amounts. The Departmental Representative emphasized that the duty was not paid under protest, rendering the claim time-barred.

Upon evaluating the submissions, the Tribunal concurred with the lower authorities in interpreting the 17-4-1999 letter as solely seeking an extension for registering the vehicle as a luxury taxi. The Tribunal noted the absence of specific details related to duty payment or refund in the letter. As the letter's subject clearly indicated its purpose for seeking an extension of time for registration, the Tribunal dismissed the appeal, emphasizing that the letter did not constitute a refund claim as it lacked essential refund-related information. The Tribunal highlighted that the letter was not filed with the Asstt. Commissioner of Central Excise (Refunds) and did not contain elements indicative of a refund claim, leading to the dismissal of the appeal.