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TMI Blog2011 (5) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ation by the date as has been averred by the Learned Counsel there may not be difficulty to grant refund subject to satisfaction of genuineness and verification of documents stated above - Appeal is allowed - 2719 of 2005, 2764 of 2005 - - - Dated:- 5-5-2011 - Mr. D.N.Panda, Mr. Mathew John, JJ. Present for the Appellant: Shri Ravi Raghavan, Advocate Present for the Respondent: Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 003 was registered by the registering authority on 27.10.2003. According to him, the notification granting refund of duty intended that a vehicle is to be registered as taxi within three months of its clearance or with permission of authorities that may be registered within further three months period thereafter. Permission by Deputy Commissioner of Central Excise or the Assistant Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stantial requirement was registration within three months or within further extended period of three months thereafter. 3. On the other hand, learned DR appearing on behalf of Revenue submits that fact relating to registration is subject to verification by the authorities below to grant refund since grant of refund is not an empty formality because claimant has to fulfil terms of the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration of the taxi is made within the extended period of further three months, the appellant may not be denied of the refund envisaged by notification unless otherwise barred by law. The appellant is therefore required to lead evidence before the lower authorities to satisfy date of registration to claim refund in question and the Authority has to satisfy genuineness and authenticity of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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