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TMI Blog2008 (2) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ai Chandani, Advocate, for the Respondent. [Order]. The respondents had filed 32 refund claims with Dy. Commissioner of Central Excise in respect of cars sold by them which were registered as taxi as per Notification No. 64/2003-C.E. dated 6-8-2003. The admissibility of refund was subject to following condition :- (i) the manufacturer should furnish a certificate from State Transp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents has to produce bank realization certificate and once the ultimate customer had accepted that he has received refund by filing affidavit the refunds cannot be denied. Commissioner (Appeals) also referred to the Board s Circular No. l69/3/96-CX. dated 23-1-96 under which it was clarified that for the purpose of granting refund conditions of Notification No. 64/93-C.E. are deemed to be fulfille ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The ld. Advocate for the respondents submits that in this case an affidavit has been filed by the customer who got the vehicle registered as taxi stating that the duty amount has been refunded to him and in a similar situation in the past refund was allowed by the Commissioner (Appeals) vide his Order-in-Appeal No. PI/95 96/06 dated 28-2-06 which order has not been challenged by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve filed affidavit with the Department stating that they received refund from the dealers. In view of this I find that the conditions prescribed under Notification No. 63/2003 (Sic.) for claiming refunds have been fulfilled and therefore the refund cannot be denied. 5. In view of the same I find no merits in the Revenue s appeal and accordingly dismiss the same and uphold the order of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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