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TMI Blog2009 (11) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order is set aside and the appeals are allowed with consequential relief. - E/1185-1187/2008 - A/728-730/2009-WZB/MUM/C-IV/SMB - Dated:- 24-11-2009 - Shri Ashok Jindal, Member (J) Shri Rajesh Shukla, AGM (Taxation), for the Appellant. Shri S.M. Vaidya, JDR, for the Respondent. [Order]. - These appeals have been filed by the appellants M/s. Skoda Auto (India) Pvt. Ltd., Aurangabad against the Orders-in-Appeal all dated 4-8-2008 passed by the Commissioner (Appeals) of Central Excise Customs, Aurangabad. 2. The Commissioner (Appeals), vide the impugned Orders, upheld the Orders-in-Original passed by the Assistant Commissioner, by which the Assistant Commissioner rejected the refund claims of various amounts and ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to obtain a certificate from an officer authorized by the concerned State Transport Authority to the effect that the said motor vehicle has been registered for the sole use as taxi within three months from date of clearance of the Motor Vehicle from the factory of the manufacturer. (iii) The manufacturer is required to refund the sum of 8% of special excise duty in terms of Notification No. 6/2002 or 8% of basic excise duty in terms of Notification No. 6/2006 to the end customer, who gets the vehicle registered as taxi. (iv) The manufacturer is required to submit the refund claim with Deputy/Assistant Commissioner of Central Excise within a period of six months from the date of payment of duty on clearance of Motor Vehicle from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturer within seven days. It is seen that the appellants have fulfilled all the substantive conditions for availing exemption vide Notification No. 6/2002/Notification No. 6/2006, as the case may be. The only condition i.e., of providing intimation of availment of credit in account current within six months, which is just a procedural one was not satisfied. However, when they resubmitted the refund claim later on they have provided the said intimation. In Appeal No. E/1186/08 and E/1187/08, it is the submission of the appellants that they have availed the credit within a period of six months. However, in Appeal No. E/1185/08, credit was not availed within six months from the date of payment of duty. 7. I find that the refund of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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