Taxi registration condition under refund notification satisfied; refund claims remained admissible after timely compliance and condonation support.

Refund claims under Notification No. 3/2001-C.E. were admissible where the motor vehicles were registered for use solely as taxis within the stipulated three-month period from clearance, subject to permitted extension. Condition No. 40 required production of a registration certificate within that time, and the registration dates shown in the record satisfied the prescribed limit. The earlier condonation of delay also supported compliance with the procedural requirement, and no infirmity was found in allowing the refund claims.

---

---

Issues: Whether the refund claims under Notification No. 3/2001-C.E. were admissible when the motor vehicles were registered as taxis within the prescribed period from the date of clearance.

Analysis: The refund was governed by condition No. 40 of Notification No. 3/2001-C.E., which required production of a certificate showing registration of the motor vehicle for use solely as taxi within three months from the date of clearance, subject to permissible extension. On the facts placed before it, the registration dates in the chart showed compliance with the stipulated time limit. The earlier finding that delay had been condoned also supported the view that the procedural requirement stood satisfied, and no infirmity was shown in the order allowing refund.

Conclusion: The condition under the notification was fulfilled and the refund claims were admissible; the appeals by the Revenue failed.

---