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TMI Blog2003 (7) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... rises from Order-in-Appeal No. 98/2000, dated 29-8-2000 by which the Commissioner has rejected the refund claim for an amount of Rs. 76,563/- lodged by their letter dated 28-6-99. The Commissioner has examined the letter and found that the letter was addressed to the Asstt. Commissioner for extension of time by one month for registering the vehicle as a taxi. The Commissioner noted that the letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned cars as luxury taxi. The Photo Copy of the same is enclosed for your perusal. 1. Name : M/s. Jayalaxmi Travels, Prop. Pankaj R. Patel Engine No. : 3MNLX000452 Chassis No. : MA700CK8AWL100528 Invoice No. : 983000090 Invoice Date : 15-12-99 Sale Date : 28-12-99 Extention time Requested up to 30-5-99 2. Name : M/s. Cama Motors Ltd. Engine No. : 3MNLX000567 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtain a registration certificate. There was a delay in complying with the same. Hence, they had filed the above application. It is contended that the above application is to be treated as a refund claim as there was no other intention for addressing such a letter. 4. Ld. DR referred to the objections filed by the Joint Commissioner vide his letter dated 27-12-2002, which supports the Order-in-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing extension of time for registering the vehicle as a taxi. The appellants have not indicated the amount of payment of tax made nor the amount of claim nor the period of payment. Therefore, nothing pertaining to refund claim can be read from this letter. The letter is crystal clear inasmuch as the subject itself indicates that it is for extension of time to register the vehicle as a luxury taxi. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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