Tax refund under exemption notification turns on timely taxi registration, not delayed production of the registration certificate.

Refund under Condition No. 51 of Notification No. 6/2002-CE could not be denied merely because the taxi registration certificate was produced later, so long as the vehicle was actually registered as a taxi within the extended period allowed by the notification. The condition was construed as requiring timely registration, not production of the certificate within the initial three-month period. The assessee remained bound to prove the date of registration and the genuineness of the supporting documents, and the authorities could verify the claim and evidence. On that basis, the refund claim was to be examined and granted on satisfactory verification.

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Issues: Whether refund of duty under Condition No. 51 of Notification No. 6/2002-CE dated 01.03.2002 could be denied merely because the taxi was registered within the extended period but the registration certificate was produced later.

Analysis: The condition in the notification was held to relate to the time of registration of the vehicle as a taxi and not to insist that the certificate of registration must be produced within the initial three-month period. The extended period in the notification did not alter the relief intended by the exemption/refund scheme. If registration was made within the further three months permitted by the condition, refund could not be refused solely on a technicality, though the claimant was still required to establish the date of registration and the authorities were entitled to verify the genuineness and authenticity of the documents and claim.

Conclusion: Refund could not be denied where registration as a taxi was within the extended period, subject to verification of the supporting evidence; the issue was decided in favour of the assessee.

Final Conclusion: The appeals were allowed, with the refund claim to be examined and granted on satisfactory verification of the registration and supporting documents.

Ratio Decidendi: Where a notification permits registration within an extended period, the substantive requirement is timely registration, and refund cannot be refused merely because the certificate is produced later if the claim is otherwise verifiable and genuine.

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