2008 (1) TMI 730

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..... erjee, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The respondents are entitled to refund of excise duty in respect of the vehicles solely for use as taxies and ambulances in terms of Notification No. 3/2001-C.E., dated 1-3-2001. The Condition Nos. 40(c) (d) stipulate that the respondents are required to submit evidence from th .....

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..... refund would run from the date of submission of the information under Condition No. 40(d). The Contrary Order passed by the lower Appellate Authority is, therefore, not sustainable and we set aside the same. The matter is remanded to the Original Authority to examine and grant interest in only those cases where the grant of refund is delayed beyond three months from the date of submission of evid .....

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