2013 (12) TMI 1188

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..... fication is to be disallowed – order set aside – Decided in favour of Assessee. - Appeal No. 2843 of 2005-EX[DB] - - - Dated:- 26-4-2013 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant: Shri Amit Jain, Advocate For the Respondent: Shri N. Pathak, DR JUDGEMENT Per Archana Wadhwa (for the Bench): The short issue involved in the present appeal is that the ap .....

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..... ies denied the benefit of refund on the ground that the said registration was after the period of three months. Commissioner (Appeals) has interpreted condition No. 51C of notification No.6/2002 as if the registration of the vehicle as taxi is required to be taken down within a period of three months and as further extension of three months by the Assistant Commissioner is only for the purpose o .....

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