Refund under taxi-registration conditions turns on strict compliance with the notification's extended time limit.

Refund under Notification No. 6/2002-CE depended on condition No. 51C, which required a transport authority certificate showing the vehicle was registered as a taxi within three months, or within a further period extended by the Assistant Commissioner. The note refers to an earlier decision holding that registration within the extended period did not itself secure the refund benefit, yet it records that the impugned order was set aside and consequential relief granted.

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Issues: Whether refund of duty under Notification No. 6/2002-CE, S. No. 208 was admissible when the vehicle was registered as a taxi after the original three-month period but within the extended period contemplated by condition No. 51C.

Analysis: The refund claim turned on the interpretation of condition No. 51C of the notification, which required production of a transport authority certificate showing registration of the vehicle as a taxi within three months or within such further period as extended by the Assistant Commissioner. The matter was covered by the assessee's own earlier case, where it was held that registration as a taxi within the extended period did not entitle the assessee to the refund benefit under the notification.

Conclusion: The refund was not admissible on the facts governed by the notification and the earlier decision; the appeal was therefore allowed by setting aside the impugned order and granting consequential relief to the assessee.

Final Conclusion: The assessee succeeded on appeal, and the refund denial was set aside in view of the binding earlier decision on the same notification condition.

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