2008 (2) TMI 148 - AT - Central Excise

Motor vehicles cleared on payment of duty at 32% ad valorem - These vehicles were subsequently registered for use as taxi refund filed on the ground that the assessees were eligible to exemption laid down in notification 3/2001 CE dated 1.3.2001 as per Serial No. 43 - once there is no dispute regarding the tallying of the engine number and chasis number, refund could not have been denied on ground that the car model number was not shown on the RTO certificate refund allowed

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of excise duty on motor vehicles used as taxis, as the engine and chassis numbers matched despite the car model not being on the RTO certificate. The appellants were entitled to the refund as per notification 3/2001 CE.