Refund Claim for Excise Duty on Taxis Must Be Filed Within Six Months per Notification No. 12/2012, Sl. No. 273.

Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012 under Sl.No.273, is six months from the date of registration of the vehicle as an ambulance or taxi. It is further found that the appellant - assessee have claimed the refund within a period of six months of the vehicles getting registered as taxi or ambulance. - AT .....

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