2007 (5) TMI 380 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee who filed a refund claim for excess duty paid on motor vehicles registered as taxis. The Commissioner (Appeals) granted the refund claims, stating that time can be extended under Section 11AB as amended. The Revenue's appeals were rejected for lack of merits. (2007 (5) TMI 380 - CESTAT, Mumbai)