Excise refund cannot be denied for missing model number in RTO certificate when vehicle identity is otherwise established

Refund of excise duty under Notification No. 3/2001-C.E. could not be denied merely because the RTO certificate did not mention the vehicle model number, where the engine number and chassis number matched and the vehicles were otherwise identified for use as taxis. The absence of a specific model description was treated as a minor nomenclature mismatch that did not displace the established identity of the vehicles. On that basis, the refund claim remained admissible and the assessees were entitled to refund.

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Issues: Whether refund of excise duty could be denied merely because the model number of the motor vehicle was not shown on the RTO certificate, when the engine number and chassis number tallied and the vehicles were registered for use as taxis under Notification No. 3/2001-C.E. dated 01.03.2001.

Analysis: The claim for refund was founded on eligibility to the exemption available for the relevant serial entry in Notification No. 3/2001-C.E. dated 01.03.2001. The departmental objection rested only on the absence of the car model description in the RTO certificate, although there was no dispute that the engine number and chassis number matched. The certificate described the vehicles as L.M.V. Luxury Tourist Car and L.M.V., and the mismatch in model nomenclature was treated as insufficient to defeat the claim when the identity of the vehicles stood established by the undisputed particulars.

Conclusion: Refund could not be denied on the ground of absence of model number in the RTO certificate, and the appellants were entitled to the refund.

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