2007 (4) TMI 496

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..... on, for the Respondent. [Order]. - Heard both sides. 2. Both these appeals are filed by the Revenue against order passed by the Commissioner (Appeals) on 16-6-2003 wherein refund claim was allowed in favour of the respondents assessees. The respondents assessees had cleared motor vehicles at the effective rate. Subsequently the vehicles were registered as taxis by the customers. Since t .....

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..... he refund should be filed within 6 months. However, no duty can be collected more than the effective rate i.e. duty that is exempted when vehicles are registered as taxis cannot be retained and have to be refunded and the time limit of Section 11B refund would be applicable de hors the stipulation of the notification. On examining the circumstances of the case facts, I find no error in the order p .....

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