The appellant complied with the conditions of Notification No. ...

Taxi operator entitled to duty refund despite delayed PLA credit, as substantive vehicle usage condition was met.

Case Laws Central Excise

September 20, 2024

The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The vehicles had passenger capacity below 13 and were registered as taxis. The procedural lapse of delayed PLA credit cannot enable rejection of refund claims when the substantive condition of vehicle use as taxi was fulfilled. The refund claims from 01.07.2017 to 27.12.2017 for clearances from January 2017 to June 2017 were filed within six months as required. The show cause notice did not allege untimely filing. The Commissioner's finding on time-bar was incorrect and legally unsustainable. The Tribunal allowed the appeal, holding the refund claims were not time-barred and the appellant was entitled to the duty refund under the notification.

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The appellant complied with the conditions of Notification No. ...

Taxi operator entitled to duty refund despite delayed PLA credit, as substantive vehicle usage condition was met.

Case Laws Central Excise

September 20, 2024

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